The tariff classification of a “Seashell Touch-Up Kit (Item # 325109)”

N209197 April 3, 2012 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3208.20 Mr. Michael S. McCullough Vandegrift Forwarding Company Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a “Seashell Touch-Up Kit (Item # 325109)” Dear Mr. McCullough: In your ruling request dated March 14, 2012, you requested a tariff classification ruling. You describe the product as a customer care kit used to repair minor scratches and dents in wooden kitchen and vanity cabinets. The kit is packaged in a 6.0” x 1.75” x 1.25” plastic container suitable for sale directly to users without re-packing. The kit contains a stain pen, a wax filler crayon, a plastic “knife” for spreading the wax filler, a cellulose sponge used to spread and buff the stain, and an instruction leaflet. Your submitted sample has been reviewed and will be returned as requested. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, 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 re-packing. 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The subject merchandise will be classified as a set for tariff classification purposes, with the essential character imparted by the stain pen. The applicable subheading for the “Seashell Touch-Up Kit (Item # 325109)” will be 3208.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paint and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers dispersed or dissolved in a nonaqueous medium; solutions as defined in note 4 to this chapter: Based on acrylic or vinyl polymers. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 Nuccio Fera at (646) 733-3434. Sincerely, Thomas J. Russo Director National Commodity Specialist Division