The tariff classification of a plastic paint caddy with included articles from China

N156836 April 25, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Lisa Safran Mattel, Inc. Mail Stop M1-1420 333 Continental Blvd El Segundo, CA 90245 RE: The tariff classification of a plastic paint caddy with included articles from China Dear Ms. Safran: In your letter dated March 23, 2011, you requested a tariff classification ruling. The submitted sample is identified as a “Made by Me No Spill Paint Center”, Mattel Product Number W1443. This item is comprised of a plastic open top tray-style caddy with a plastic carry handle. The caddy has several depressions, each of which holds a different included article. In the center of the caddy is a large oblong depression in which is situated a plastic water dish. The water dish has a separate depression that holds a plastic water dispenser which has a top that is in the shape and form of the head of a frog. The caddy also has four round depressions, each of which holds a cylindrical paint cup with a removable top. Also included in the item, in a separate bag, are four plastic paint bottles, each of which holds one of the following four tempera paint colors; pink, blue, green and yellow. The tops of the four paint cups are respectively one each of those same colors. The caddy also has two other depressions, each of which holds a plastic removable paint tray. One of the two paint trays holds three watercolor paint pads. The item also includes a paint brush. As you requested, the sample will be returned to you. You have suggested that this item is correctly classified in subheading 3924.90.5650 and we agree with your suggestion. This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. It is the caddy that serves to organize and store all the other included components. Therefore, it is the opinion of this office that the plastic caddy provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Mattel Product Number W1443 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division