The tariff classification of Sparklin Sticker and Window Art Creations, Style #4608pdg 2 in 1 kit from China

NY L86961 September 2, 2005 CLA-2-32:RR:NC:SP:236 L86961 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 3213.90.0000; 3926.40.0000; 4903.00.0000; 4911.91.2040; 9808.20.0000 Mr. Kevin Maher C-air Customhouse Broker 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of Sparklin Sticker and Window Art Creations, Style #4608pdg 2 in 1 kit from China Dear Mr. Maher: In your letter dated August 8, 2005, on behalf of your client, Roseart Industries, you requested a tariff classification ruling. The sample you submitted, Sparklin Sticker and Window Art Creations, Style #4608pdg 2 in 1 kit, consists of five 22ml paint tubes, three plastic sun catchers, one project book, three glitter glue pens, three sheet of stickers and six color markers. 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. The Sparklin Sticker and Window Art Creations, Style #4608pdg 2 in 1 kit is not considered to be a set for tariff classification purpose since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The applicable subheading for the paint tubes 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: 6.5 percent on the entire set. The applicable subheading for the glitter glue pen will be 3213.90.0000, 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: other. The rate of duty will be 3.4% ad valorem. The applicable subheading for the plastic sun catchers 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. The applicable subheading for the project booklet will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Children’s picture, drawing or coloring books.” The rate of duty will be free. The applicable subheading for the sheet of stickers will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter, including printed pictures and photographs: other: other: other. The rate of duty will be free. The applicable subheading for the markers will be 9808.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped pens and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem. We are unable to issue a ruling on the acetate sheets, because no sample was submitted. 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