The tariff classification of wooden figure craft kits from China

N030876 July 10, 2008 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of wooden figure craft kits from China Dear Mr. Crago: In your letter dated June 2, 2008 you requested a tariff classification ruling. The ruling was requested on two assortments of wooden craft kits, item # A081KA01020 and item # A029HA02314. One sample was submitted, which will be returned to you as you requested. The craft kits consist of various wooden figures to be painted. Each craft kit contains one cutout plywood figure, three small paint pots and a paintbrush, packaged together in a plastic bag for retail sale. The sample craft kit submitted (from item # A081KA01020) contains one 4-1/4” long x 3-1/8” wide x 5/16” thick cross printed on one side with the outline of a flower, a 5-1/2” long paintbrush and blue, yellow and pink paint pots. An Easter egg craft kit and a bunny craft kit are also included in the assortment under Item # A081KA01020. Item # A029HA02314 is an assortment of the following craft kits: bird, ladybug, dragonfly, snail, flower and butterfly. The various craft kits are identical in materials, size and pricing. The only difference is the design of the wooden figure. The contents of the various craft kits are intended to be used together and are packaged together for retail sale. They constitute sets for tariff classification purposes and are classifiable together under the provision for the component that imparts the essential character of the set. The essential character of the sets is imparted by the wooden figures. The applicable subheading for all of the craft kits, except the Easter egg and the bunny craft kits, will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 percent ad valorem. 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/. Your inquiry does not provide enough information for us to give a classification ruling for the Easter egg craft kit or the bunny craft kit. Your request for a classification for these kits should include a sample of the items. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter and all of the material that we have returned to you. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division