CLA-2-39:OT:RR:NC:N4:422
Mr. Joseph J. Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a planter cup paint kit from China
Dear Mr. Kenny:
In your letter dated October 21, 2022, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling. Photographs of the item were submitted along with your request.
The merchandise under consideration is referred to as the “Paint Your Own Planter Pot,” CVS Item 265887. The item consists of a plastic planting cup, six small pots of paint, a paint brush, and an instructional card. The plastic cup features the Disney character “Ariel” and measures approximately 4.33 inches deep by 5.31 inches wide by 7.28 inches high. The item is designed for a child to paint the cup and use it as a planter. You have indicated that the plastic cup is also available in four styles each, containing different Disney characters. The item is for children 3 years of age and older.
In your request, you suggest classification of the “Paint Your Own Planter Pot” kits as toys in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). However, these kits do not meet the terms of heading 9503. As detailed in your request, the principal activity involved is painting and CBP does not consider drawing, writing, coloring, or painting to have significant play value for classification purposes as a toy. Moreover, CBP does not classify the tools for writing, coloring, drawing, or painting as toys since those tools are not designed to amuse.
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. Each style of paint kit is a set for tariff classification purposes, with the essential character imparted by the plastic cup components. Therefore, it is the opinion of this office that the plastic cup planter provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the “Paint Your Own Planter Pot,“ CVS Item 276887 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other: Other.” The rate of duty will be 3.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division