CLA-2-32:OT:RR:NC:N1:136
Ms. Elizabeth A. McGuffin
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of “Design Your Own Rock Art Assortment” kits from China
Dear Ms. McGuffin:
In your letter dated July 31, 2018, you requested a tariff classification ruling on “Design Your Own Rock Art Assortment” kits. Your submission indicates that the product at issue, also identified as SKU # 21856601, will be imported in three styles: Galactic, Groovy, and Metallic. This product will be imported in retail-ready kits and is intended for children, ages 6 and older. Each kit will contain, quartz rocks, paints, and instructions. Two of the kits will also contain plastic decals to be rubbed onto the rocks.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints.
In your request, you suggest classification in 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS); however, we have found that to be incorrect as these kits do not meet the terms of heading 9503. The principal activity here is painting rocks and CBP does not consider drawing, writing, coloring or painting to have significant play value for classification purposes as a toy.
The applicable subheading for the “Design Your Own Rock Art Assortment” kits will be 3213.90.0000, HTSUS, which provides for Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Other. The general rate of duty will be 3.4 percent ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division