The tariff classification of "Barbie Paint by Number" (item #78485) from China

NY I89180 December 10, 2002 CLA-2-32:RR:NC:2:236 I89180 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Daniel Shapiro Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of “Barbie Paint by Number” (item #78485) from China Dear Mr. Shapiro: In your letter dated December 3, 2002, you requested a tariff classification ruling for your client, Tara Toy Corporation. An illustrative sample was submitted with your letter. Your letter describes the finished article as featuring eight tempera paints, an artist’s paintbrush, three paint by number Barbie pictures and an instruction sheet that coordinates the number of each paint. 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 “Barbie Paint by Number” (item #78485) to be a set for tariff classification purposes, with the essential character imparted by the tempera paints. The applicable subheading for the “Barbie Paint by Number” (item #78485) will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 6.5 percent ad valorem on the entire set. 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 Deborah Walsh at (646) 733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division