CLA-2-32:OT:RR:NC:N3:136
Rebecca Mitchell
Skinnydip Ltd
Academic House, 24 - 28 Oval Road
London NW1 7DJ
United Kingdom
RE: The tariff classification of a DIY Canvas Painting Kit from China
Dear Ms. Mitchell:
In your letter dated May 22, 2026, you requested a tariff classification ruling on a DIY Canvas Painting Kit.
In your submission, the subject product is identified as a DIY Canvas Painting Kit. This activity kit is
intended for children ages three and above and is imported in a condition suitable for retail sale. The kit is
comprised of six acrylic paint pods in assorted colors, one paint brush, one small canvas with an outlined
image, one small plastic easel, and a sheet of stickers. All of the kit’s components are intended to be used
together, to creatively paint and decorate the canvas.
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 DIY Canvas Painting 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); 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 DIY Canvas Painting 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.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 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)
James P. Forkan
Director
National Commodity Specialist Division