The tariff classification of "You Paint It - Plaster Magnet Set", Product# E176418, from China

N078757 October 30, 2009 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Sarah Albertini-Bond Dollar Tree Stores 500 Volvo Parkway Chesapeake, VA 23462 RE: The tariff classification of “You Paint It - Plaster Magnet Set”, Product# E176418, from China Dear Ms. Albertini-Bond: In your letter dated September 28, 2009, you requested a tariff classification ruling. The sample submitted, “You Paint It - Plaster Magnet Set” consists of a 3 ½” paint brush, a plaster molded guitar with an attached magnet measuring approximately 3 ½” and a set of 3 water colors, separately packaged in a sealed plastic container. These items are packaged for retail sale in a blister pack. 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 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 article. “You Paint It - Plaster Magnet Set”, is considered a set for tariff classification purposes. The paint component imparts the essential character to the set, so the set will be classified in accordance with GRI 3 (b). The applicable subheading for the “You Paint It- Plaster Magnet Set” will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for artist's, students' or signboard painter's colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: ... Colors in sets. The rate of duty will be 6.5 percent on the entire set. 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