The tariff classification of Bath Paint Sets from China

N227435 August 15, 2012 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3401.30.5000 Ms. Christina Yun MZB Accessories, LLC 29-76 Northern Blvd., 4th Floor L.I.C., NY 11101 RE: The tariff classification of Bath Paint Sets from China Dear Ms. Yun: In your ruling request dated July 23, 2012, you requested a tariff classification ruling. Your letter indicates that the bath paint sets are produced under license for “Thomas and Friends”, “Disney Princess”, “Dora the Explorer”, and “Disney/Pixar Cars”. You state that the contents of each bath set are the same except for the packaging and component graphics. The sets are intended for use solely in the bathtub. The submitted sample, “Dora the Explorer Bathtub Fingerpaint Set,” includes three (1.85 fl oz) liquid bath soaps, a plastic paint tray, a foam sponge, and a foam roller with a plastic handle. You state that the bath soaps contain sodium laureth sulfate, which is not an aromatic or modified aromatic surface-active agent. The 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 liquid bath soap. The applicable subheading for the “Dora the Explorer Bathtub Fingerpaint Set” will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The general rate of duty will be free. 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) 733-3034. Sincerely, Thomas J. Russo Director National Commodity Specialist Division