CLA-2-32:OT:RR:NC:CEE001:N3:136
Ivana Guerra
Michaels Stores Procurement Company, Inc.
3939 West John Carpenter Freeway
Irving, TX 75063
RE: The tariff classification of a Paint-By-Number Kit from Vietnam
Dear Ms. Guerra:
In your letter dated December 10, 2025, you requested a tariff classification ruling on a Paint-By-Number
Kit.
In your submission, the subject product is described as a Paint-By-Number Kit (SKU# 10769890). You state
that this product is a hobby craft kit, intended for adult consumers to create decorative artwork at home. The
kit includes one pre-printed cotton canvas panel (4.05 in x 5.63 in), ten acrylic paint pots in assorted colors,
one resin decorative frame with a magnet and easel (cardboard backing, 2 mm thickness, cardboard easel),
two wooden paint brushes with synthetic bristles, one color picture (4.9 in x 6.5 in, lithograph printed, paper
thickness 0.13 mm), one reference sheet (4.9 in x 6.5 in, lithograph printed, paper thickness 0.08 mm).
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 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.
This merchandise may also 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, or by
e-mail contact through their website at www.cpsc.gov.
The 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 does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division