The tariff classification of Paint-By-Grids Acrylic Kit from China

NY I86381 November 1, 2002 CLA-2-59:RR:NC:TA:350 I86381 CATEGORY: Classification TARIFF NO.: 5901.90.2000/5901.90.4000 Kevin Prince GridArt, LLC 2988 Stonebridge Trail Reno, NV 89511-5330 RE: The tariff classification of Paint-By-Grids Acrylic Kit from China Dear Mr. Prince: In your letter dated September 30, 2002, you requested a tariff classification ruling. A representative sample of the Paint-By-Grids Acrylic Kit was submitted. The Kit consists of an artist’s canvas, 12 acrylic paint tubes, 4 artist’s brushes, 1 pencil, 1 plastic pallet knife, 1 sponge, 1 cardboard easel, 1 acetate sheet and an instruction guide. The woven canvas, as described in your letter, consists of polyester and linen textile fibers. There is no indication which fiber is in chief weight. The prepared (primed) canvas is stretched over a wooden frame and held in place with staples. The canvas measures about 12" x 16". The items in the Kit are shrink wrapped together. The Explanatory Notes to the Harmonized Tariff System 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 2 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 repacking. 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. This office considers the Paint-By-Grids Acrylic Kit to be a set for tariff classification purposes, with the essential character imparted by the artist’s canvas. The applicable subheading for the artist’s canvas, if the chief weight is the man-made fibers, will be 5901.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for …prepared painting canvases, of man-made fibers. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the artist’s canvas, if the chief weight is the linen fibers, will be 5901.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for …prepared painting canvases, of other than man-made fibers. The rate of duty will be 4.2 percent ad valorem. There are currently no textile restrictions on this product. The submitted sample is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. 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 George Barth at (646) 733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division