CLA-2-39:OT:RR:NC:N4:421
Ms. Judith Walter
Crayola LLC
1100 Church Lane
Easton, PA 18044
RE: The tariff classification of sun catcher kits from China
Dear Ms. Walter:
In your letter dated March 8, 2010, you requested a tariff classification ruling.
A photograph was provided with your letter. The Sun Catchers Kit, item #94-3200, includes two large sun catchers, two small sun catchers, two suction cups, twenty two inches of silver cord, a six-pot paint strip, a paintbrush and an instruction sheet. All four sun catchers are composed of plastics. These items are packaged together for retail sale and will be used to create decorative sun catchers that can be used to decorate a room.
The Explanatory Notes to the Harmonized Tariff System 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 repacking. 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. This office considers the Sun Catchers Kit to be a set for tariff classification purposes, with the essential character imparted by the plastic sun catchers.
The applicable subheading for the Sun Catchers Kit, item #94-3200, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic...statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division