The tariff classification of a "Crystal Art" set from China.
Issued December 7, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
The Crystal Art set (Style #5658) consists of a clear plastic girl figurine packed for retail sale with a plastic stand, three felt tip pens for coloring the figurine and various plastic imitation gemstones designed to decorate the figurine. 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. In this instance, the plastic figurine provides the essential character of the set, and all the articles in the set are classified in the heading applicable to the figurine. As you requested, the sample will be returned.
CBP rationale
The applicable subheading for the Crystal Art figurine set will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, statuettes and other ornamental articles.
Full text
NY L81069 December 7, 2004 CLA-2-39:RR:NC:SP:221 L81069 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a “Crystal Art” set from China. Dear Mr. Maher: In your letter dated October 27, 2004, on behalf of Roseart Industries, you requested a tariff classification ruling. A sample was provided with your letter. The Crystal Art set (Style #5658) consists of a clear plastic girl figurine packed for retail sale with a plastic stand, three felt tip pens for coloring the figurine and various plastic imitation gemstones designed to decorate the figurine. 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. In this instance, the plastic figurine provides the essential character of the set, and all the articles in the set are classified in the heading applicable to the figurine. As you requested, the sample will be returned. The applicable subheading for the Crystal Art figurine set will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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