CLA-2-49:OT:RR:NC:N4:434
Norma Floriano
OOLY
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of postcard art kits from Malaysia
Dear Ms. Floriano:
In your letter, dated January 17, 2023, you requested a tariff classification ruling. Photos and a product description were provided for our review.
The product under consideration is item 161-102, “Scenic Hues DIY Art Kit – Desert Getaway.” The 17-piece kit consists of eight postcards, eight ink palette cards, and one brush packaged together for retail sale. One side of each postcard is conventionally printed with lines and captions to facilitate the entry of a message and address and the placement of a postage stamp. The opposite side is printed with line drawings to be painted in, for example, a scene depicting cacti and a sunset. Each ink palette card contains eight one-time-use ink colors (CMYK printing inks) that can be activated by adding water.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The art kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the postcards, which serve as a focal point for the painting activity.
Accordingly, the applicable subheading for the postcard art kits will be 4909.00.2000, HTSUS, which provides for “Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Postcards.” The rate of duty will be Free.
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 the 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division