CLA-2-32:OT:RR:NC:2:236
Ms. Colleen O’Shea-Moran
Darice Inc.
13000 Darice Parkway, Park 82
Strongsville, OH 44149
RE: The tariff classification of art sets from China
Dear Ms. O’Shea-Moran :
In your ruling request dated July 26, 2013, on behalf of your client, Lamrite West, Inc., you requested a tariff classification ruling on four art sets.
In your submission, you identify and describe the four products at issue as follows:
Item 1103-081 is a 161 piece “Professional Medial Paint Set” consisting of 12 tubes of oil paints, 12 tubes of water color paints, 12 tubes of acrylic paints, 54 oil pastels, 34 color pencils, 2 drawing pencils, 30 porous tipped watercolor pens, 2 horsehair paint brushes, 1 eraser, and 1 sharpener, all packaged for retail sale in a portable storage box that is made of medium density fiberboard (MDF).
Item 1103-082 is a “Studio 71 Oil Set” consisting of 18 tubes of oil paints, 1 drawing pencil, 3 brushes, 1 palette cup, 1 paint mixer, 1 wooden palette knife, and 1 wooden palette, all packaged for retail sale in a portable storage box that is made of medium density fiberboard (MDF).
Item 1103-083 is a “Studio 71 Acrylic Set” consisting of 18 tubes of acrylic paints, 1 drawing pencil, 3 brushes, 1 palette cup, 1 paint mixer, 1 wooden palette knife, and 1 wooden palette, all packaged for retail sale in a portable storage box that is made of medium density fiberboard (MDF).
Item 1103-084 is a “Studio 71 Watercolor Set” consisting of 24 tubes of watercolor paints, 2 drawing pencils, 3 brushes, 1 eraser, 1 pencil sharpener, 1 watercolor pad, and 1 plastic palette, all
packaged for retail sale in a portable storage box that is made of medium density fiberboard (MDF).
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.
Item 1103-081 will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the 54 oil pastels.
The applicable subheading for Item 1103-081 will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …pastels…: other: other. The rate of duty will be free.
Items 1103-82, 1103-83, and 1103-84 will be classified as sets for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints.
The applicable subheading for items 1103-82, 1103-83, and 1103-84 will be 3213.10.0000, (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: Colors in sets. The general rate of duty will be 6.5 percent ad valorem on the entire set.
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 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 Nuccio Fera at (646) 733-3034.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division