CLA-2-44:OT:RR:NC:N5:130
Mr. David Prata
CVS Pharmacy, Inc.
Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of paint and ornament set from China
Dear Mr. Prata:
In your letter, dated August 22, 2025, you requested a binding classification ruling on Paint-Your-Own
Ornament kits. Product information and photos were submitted for our review.
The product under consideration is Item 700177, Joyward™ Valentine Paint-Your-Own Wooden Kit. The
kit contains a plywood, die-cut ornament that is printed with black outlines in a puppy, cupcake, mouth, or
ladybug valentine motif. The ornament has a foot and is designed to sit upright on a table or other surface.
The ornament is packaged with three small plastic pots of paint and a plastic paintbrush. The kits are
designed for children to paint and display. Each measures approximately 5” by 6”.
You suggest that the ornament is classifiable in accordance with General Rule of Interpretation (GRI) 2(a) as
an unassembled ornament. We disagree. The kit consists of a plywood ornament, paint pots, and a plastic
paint brush, each of which are classifiable in different headings of the Harmonized Tariff Schedule of the
United States (HTSUS). Therefore, it is classifiable in accordance with GRI 3. Since the items are packaged
for retail sale and all function to create a decorated ornament, we find that they are a “set put up for retail
sale” and classifiable under GRI 3(b). Classification is based on the item that gives the set its essential
character. We agree that the wood ornament is the crucial, lasting, and durable part of the set that gives it its
essential character. We agree with your classification as a decorative article.
The applicable subheading for the paint-your-own ornament kits will be 4420.19.0000, HTSUS, which
provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles,
of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94:
Statuettes and other ornaments: Other. The rate of duty will be 3.2 percent ad valorem.
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 4420.19.0000, 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 of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. 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 4420.19.0000, HTSUS, listed above.
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/.
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 Laurel Duvall at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division