CLA-2-32:OT:RR:NC:N3:136
Ryan Lickfeld
Geodis USA LLC
5101 S Broad St.
Philadelphia, PA 19112
RE: The tariff classification of a Painting Art Kit from China
Dear Mr. Lickfeld:
In your letter dated April 2, 2025, on behalf of your client, CVS Pharmacy, Inc., you requested a tariff
classification ruling.
Your submission identifies the subject product as a Painting Art Kit (Item # 503122). The kit consists of 6
small paint pods in assorted colors, 1 plastic paint brush, and 4 small plaster objects depicting Halloween
themed creatures (an Owl wearing a hat, a Frankenstein's Monster, a Vampire, and a Cat wearing a hat). The
paints and paint brush will be used to creatively paint the plaster objects for a Halloween themed activity.
The Painting Art Kit (Item # 503122) is packaged for retail sale and recommended for ages 6 and older.
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 Painting Art Kit will be classified as a set for tariff classification purposes in accordance with GRI 3(b),
with the essential character imparted by the paints and paint brush (colors in sets), based on their roll in
relation to the product’s use.
The applicable subheading for the Painting Art Kit will be 3213.10.0000, Harmonized Tariff Schedule of the
United States (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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 3213.10.0000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 3213.10.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 3213.10.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03,
in addition to subheading 3213.10.0000, 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 Notice 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.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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