CLA-2-34:OT:RR:NC:N3:136
Victoria Williams
Aldi USA
1200 N. Kirk Rd Batavia, IL 60103
RE: The tariff classification of a Craft Pottery Kit from China
Dear Ms. Williams:
In your letter dated July 5, 2023, you requested a tariff classification ruling on a Craft Pottery Kit.
In your submission, you state that the product at issue is a retail-ready craft pottery kit, which you also identify as item number 704012. You indicate that the subject kit consists of an instruction booklet, stoneware clay (12.35 ounces), four pods of paint (0.51 fl. ounces each), one paintbrush, four wooden carving tools, and clear glaze (0.68 fl. ounces). All of the components are intended to be used together to create clay pottery which may be displayed. This product will be marketed for adults who want to take a craft break to relax.
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.
The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the synthetic clay (modeling paste).
In your request, you suggest classification in 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS); however, we have found that to be incorrect, because upon review we have determined that the Craft Pottery Kit is not classified as a toy. Although heading 9503 covers toys in general, this type of product is excluded from 9503, pursuant to Explanatory Note 2 (b) to Chapter 95, which specifies that modeling pastes put up for children’s amusement are classified in heading 3407. Although this product is intended for adults, we believe this guidance is applicable.
The applicable subheading for the Craft Pottery Kit will be 3407.00.2000, HTSUS, which provides for Modeling pastes, including those put up for children’s amusement. The general rate of duty will be free.
This merchandise may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U.S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, MD 20814, telephone (301) 504-7912.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division