CLA-2-32:OT:RR:NC:N3:136
Regina Woody
Hobby Lobby
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification and country of origin of a Paint by Number Kit
Dear Ms. Woody:
In your letter dated July 8, 2025, you requested a tariff classification and country of origin determination
ruling on a Paint by Number Kit.
In your submission, the product at issue is identified as Cowboy Boots Paint by Number Kit. The kit includes
twelve paint pots in assorted colors, two paint brushes, and a printed cotton canvas with an outline of cowboy
boots. The paints and paint brushes will be used by consumers to creatively paint the outlined cowboy boots
on the canvas.
You state that the paint will be manufactured in China and shipped to Vietnam in drums where the paint pots
will be filled. The paint brushes will be manufactured in China and shipped to Vietnam. The cotton canvas
will be manufactured and printed in Vietnam. The kit will be assembled, packaged for retail sale, and shipped
from Vietnam to the United States.
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 Paint by Number 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 brushes (colors in sets); we believe these
components are indispensable to the product’s primary function and use, which is the activity of painting.
The applicable subheading for the Paint by Number Kit will be 3213.10.0000, Harmonized tariff Scheule 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. At this time products from all 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. 9903.01.25, 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 entry, you must report the Chapter 99 subheading, i.e., 9903.88.03, in
addition to subheading 3213.10.0000, HTSUS, listed above.
When importing goods put up in sets for retail sale (in accordance with General Rule of Interpretation 3) that
contain articles subject to the Section 301 remedy, if the product that imparts the essential character to the set
(i.e. the HTSUS provision under which the entire set is classified) is covered by the Section 301 remedy, then
the entire set will be subject to the additional 25 percent ad valorem duties. This guidance is provided on the
CBP website in “Section 301 Trade Remedies Frequently Asked Questions,” available at
https://www.cbp.gov/trade/programs-administration/entry-summary/section-301-trade-remedies/faqs. Under
the question “How are the Section 301 duties assessed in respect to ‘sets’ covered by the Section 301 duty.”
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.
Country of Origin
When determining the country of origin for purposes of applying current trade remedies under Section 301
and additional duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling
Letter H301619, dated November 6, 2018. The test for determining whether a substantial transformation will
occur is whether an article emerges from a process with a new name, character, or use different from that
possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778
(C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v.
United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
Additionally, Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless
excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous
place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a
manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin
of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be
able to know by an inspection of the marking on the imported goods the country of which the goods is the
product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may,
by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the
country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP
Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or
growth of any article of foreign origin entering the United States. Further work or material added to an article
in another country must effect a substantial transformation in order to render such other country the “country
of origin” within the meaning of the marking laws and regulations.
With respect to the subject product, we have determined that the filling of the paint pots, assembly, and
packaging processes in Vietnam do not result in a substantial transformation of the Chinese paints and paint
brushes used to produce the finished paint by number kit. Therefore, in our opinion, the country of origin for
the paints and paint brushes is China and the country of origin for the canvas is Vietnam. In accordance with
T.D. 91-7, the paint pots and paint brushes must be marked to indicate that the country of origin is China, and
the canvas must be marked to indicate that the country of origin is Vietnam.
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 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.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division