CLA-2-49:OT:RR: NC:4:434
Patricia Remley
Simplicity Creative Corp.
2015 West Front Street
Berwick, PA 18603
RE: The tariff classification of a coloring set from China
Dear Ms. Remley:
In your letter, dated April 30, 2025, you requested a tariff classification ruling on a Color-by-Numbers kit.
Photos and a description of the items were submitted for our review.
The item under consideration is a Color-by-Numbers kit, item number 73-91695, which consists of the
following items packaged together for resale: One pre-printed paperboard sheet, twelve colored pencils, and
one small hand-held pencil sharpener. The 9” x 12” (.3 mm thick) paperboard sheet is printed via offset
lithography with a line drawing of a dog. Sections are labeled with numbers that correspond to a specific
colored pencil. Per your submission, the product is suitable for children ages eight and up.
We must determine whether the items packaged together meet the tariff definition of a set. The Explanatory
Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official
interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b)
provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean
goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different
headings; (b) consist of products or articles put 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 (e.g., in boxes or
cases or on boards).” Sets are classified according to the component, or components taken together, which
can be regarded as conferring on the set as a whole its essential character.
The Color-by-Numbers kit consists of multiple articles classifiable under separate headings; They are
packaged together for retail sale. The components of the kit carry out a specific activity, that of creating a
finished picture. This kit therefore meets the term “goods put up in sets for retail sale.”
You propose classification of the set in subheading 9609.10.0000, HTSUS, which provides for the pencils.
We disagree. The line drawn picture on paperboard confers the essential character of the set. The picture is
the focus of the set around which all the components are centered. The finished picture will outlast the life of
the colored pencils, and the sharpener is negligible and does not merit equal consideration. We reference
Headquarters ruling 965195, dated 8/15/02.
The applicable subheading for the Color-by-Numbers set will be 4911.91.2040, HTSUS, which provides for t
he column one, general rate of duty will be Free.
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.
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.? Merchandise classifiable under subheadings 4911.91.2040, HTSUS, constitutes ?any information or
informational materials? encompassed by 50 U.S.C. ? 1702(b)(3). Accordingly, such merchandise is exempt
from additional duties under Executive Order 14195 pursuant to heading 9903.01.22, HTSUS.? At the time of
entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.22, in addition to subheadings
4911.91.2040, 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. ?Your product falls within an
excepted subheading. ?At the time of entry, you must report the Chapter 99 headings applicable to your
product classification, 9903.01.31 in addition to subheading 4911.91.2040, HTSUS, listed above.
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 Regulations (19 CFR 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