The tariff classification of "Easter Coloring Fun", Item #1746 from China

N004810 January 26, 2007 CLA-2-32:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3212.90.0050 Mr. Ken August Easter Unlimited, Inc. 80 Voice Road Carle Place NY 11514 RE: The tariff classification of “Easter Coloring Fun”, Item #1746 from China Dear Mr. August: In your letter dated December 20, 2006, you requested a tariff classification ruling. The sample submitted, “Easter Coloring Fun”, consists of 5 egg dye tablets, 1 metal egg dipper, 1 tablecloth and 6 cardboard egg stands. The product is put up for retail sale. 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 and liquid dye packets. The applicable subheading for “Easter Coloring Fun”, will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), 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 coloring 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 coloring tablets will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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