The tariff classification of Item# 1700 Easter Egg Decorating Kit from China

NY L84110 April 22, 2005 CLA-2-32:RR:NC:SP:236 L84110 CATEGORY: Classification TARIFF NO.: 3212.90.0050 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of Item# 1700 Easter Egg Decorating Kit from China Dear Ms. Tsiavos: In your letter dated April 13, 2005, you requested a tariff classification ruling. The sample submitted is an Easter Egg Decorating Kit, which consists of five coloring tablets, a wire dipper and a plastic drying tray. The Explanatory Notes of 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 articles. This office considers the Easter egg decorating kit to be a set for tariff classification purposes, with the essential character imparted by the dye tablets. The applicable subheading for the Easter Egg Decorating Kit will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: Other: Other. The rate of duty will be 3.1 percent ad valorem. The dyes tablets, of U.S. origin, will be eligible for entry as American Goods Returned provided the documentary requirements of 19 C.F.R. §10.1 are satisfied. The applicable subheading for the tint tablets will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1097 are free of duty. This free rate of duty will only apply to qualifying U.S. goods returned. 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 Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division