CBP Ruling E85935 — The tariff classification of "Hand Painters" from China.

Tariff classification

Headings: 9603

GRI rules applied: GRI 3(c)

Product description

The submitted sample, “Hand Painters,” consists of a set of six vinyl mitts with elastic bands at the wrist. A different type of painting texture is sewn onto the palm of each mitt. The textures include: 1. Sponge 2. Sponge with nylon fishnet 3. Cotton terry cloth 4. Nylon mesh 5. Cotton fringe/rag mop 6. PVA/chamois The mitts are designed to be worn by children on their hands to paint with. They will be sealed in a polybag with a header card and activity card. Your samples are being returned as requested. We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that the components equally merit consideration in determining the classification of the set, but that none of the components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this instance, the classification for the cotton fringe/rag mop mitt occurs last.

CBP rationale

The applicable subheading for the Hand Painters will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for brooms, brushes…other: other: other.

Full text

NY E85935 September 14, 1999 CLA-2-96:RR:NC:SP:233 E85935 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Mr. Doug Saker Coppersmith Inc. P.O. Box 90151 Los Angeles, CA 90245 RE: The tariff classification of “Hand Painters” from China. Dear Mr. Saker: In your letter dated August 13, 1999, you requested a tariff classification ruling. The submitted sample, “Hand Painters,” consists of a set of six vinyl mitts with elastic bands at the wrist. A different type of painting texture is sewn onto the palm of each mitt. The textures include: 1. Sponge 2. Sponge with nylon fishnet 3. Cotton terry cloth 4. Nylon mesh 5. Cotton fringe/rag mop 6. PVA/chamois The mitts are designed to be worn by children on their hands to paint with. They will be sealed in a polybag with a header card and activity card. Your samples are being returned as requested. We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that the components equally merit consideration in determining the classification of the set, but that none of the components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this instance, the classification for the cotton fringe/rag mop mitt occurs last. The applicable subheading for the Hand Painters will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for brooms, brushes…other: other: other. The rate of duty will be 2.8% ad valorem. The merchandise is not subject to quota restraints or visa requirements. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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