CLA-2-44:OT:RR:NC:N4:434
Ms. Carisa Schoemaker
Crayola LLC
1100 Church Lane
Easton, PA 18040
RE: The tariff classification of a Shadow Box Making Kit from China
Dear Ms. Schoemaker:
In your letter, dated November 12, 2018, you requested a tariff classification ruling. In the absence of a physical sample, product information and photos were submitted for our review.
Item 040614A000, “Shadow Box Art,” is a kit containing all the components to make a decorative shadow box. Included are the following items: one wooden shadow box frame (7” x 7”), six tubes of acrylic paint, one paintbrush, one bottle of glue, and three cardstock templates of hearts, circles and diamonds. The consumer is instructed to paint and then cut out the shapes of their choosing. Next, the paper shapes are layered to look three-dimensional and mounted with glue on the inside back panel of the shadow box to form a pattern. The back panel is reinstalled into the frame so that the paper design is visible through the clear plastic front of the shadow box. The frame can also be painted for additional decorative effect. The components are packaged together in a box, ready for retail sale, at time of importation.
You propose that the kit constitutes a “set” for customs purposes, with the set classifiable in either subheading 4414.00, with the wooden frame imparting the essential character, or in subheading 9603.30, under the paintbrush provision, should no component impart the essential character and GRI 3(c) is employed.
We agree that the shadow box kit can be regarded as “goods put up in sets for retail sale.” We also agree that the essential character is imparted by the wooden frame. The frame predominates over the other components by value, bulk, and weight and provides an indispensable aspect of the finished piece.
Therefore, the applicable subheading for the shadow box making kit will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wooden frames for paintings, photographs, mirrors or similar objects.” The rate of duty will be 3.9 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 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