The tariff classification of figurine paint kits from China.

N070715 August 13, 2009 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6913.10.5000; 6809.90.0000; 3926.40.0000 Ms. Jacqueline Flores Hellman Worldwide Logistics 2270 East 220th St. Carson, CA 90810 RE: The tariff classification of figurine paint kits from China. Dear Ms. Flores: In your letter dated June 3, 2009, on behalf of Creative Kids Far East Limited, you requested a tariff classification ruling. The submitted samples are as follows: Item # 16897, “My Teddy Friends”, is comprised of two teddy bear figurines, eight poster paints, and one nylon paint brush, all packaged together for retail sale as a set. Each figurine measures approximately 2 inches in width by 2 inches in depth by 3 inches in height. You state that the teddy bear figurines consist of porcelain. Item # 16896, “My Own Pony”, is comprised of one pony figurine, two nylon ribbons, one paper sticker, one plastic comb, eight poster paints, two nylon manes, one bag of plastic beads, and one nylon paint brush, all packaged together for retail sale as a set. The figurine measures approximately 4 inches in width by 2 inches in depth by 5 inches in height. You state that the pony figurine consists of plaster. Item # 13647, “Model Horses”, is comprised of two pony figurines, six poster paints, one nylon paint brush, and an instructional sheet, all packaged together for retail sale as a set. One figurine measures approximately 5 inches in width by 1 ¼ inches in depth by 5 inches in height. The second figurine measures approximately 4 ½ inches in width by 1 inch in depth by 4 inches in height. You state that the pony figurines consist of plastic. The purpose of the paint kits is to decorate the exterior surface of the figurines. In your letter you suggest that the kits are classifiable as toys under Heading 9503, Harmonized Tariff Schedule of the United States (HTSUS). Customs and Border Protection (CBP) has never considered writing, coloring, drawing or painting to have significant “manipulative play value,” for purposes of classification as a toy. Furthermore, CBP does not classify the tools for writing, coloring, drawing or painting as toys since those tools are not designed to amuse. Therefore, classification of the paint kits as toys in Heading 9503, HTSUS, is precluded. 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 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. Each style of paint kit is a set for tariff classification purposes, with the essential character imparted by the figurines. The applicable subheading for Item # 16897, “My Teddy Friends”, will be 6913.10.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: of porcelain or china: Other: Other.” The rate of duty will be Free. The applicable subheading for Item # 16896, “My Own Pony”, will be 6809.90.0000, HTSUS, which provides for “Articles of plaster or of compositions based on plaster: Other articles.” The rate of duty will be Free. The applicable subheading for Item # 13647, “Model Horses”, will be 3926.40.0000, HTSUS, which provides for “Other articles of plastics… Statuettes and other ornamental articles.”  The rate of duty will be 5.3% 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/. 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 Sharon Chung at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division