The tariff classification of “Master of the Arts Painter’s Kit” from China

N242667 July 2, 2013 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Diane J. Grosso Horizon Group USA 45 Technology Drive Warren, NJ 07059 RE: The tariff classification of “Master of the Arts Painter’s Kit” from China Dear Ms. Grosso. In your ruling request dated June 3, 2013, you requested a tariff classification ruling on “Master of the Arts Painter’s Kit.” In your submission, you state that the product at issue is an instructional paint set intended for children to learn how to use various painting techniques, stencils, and rollers for different effects on paper and other articles they may want to decorate. The paint set is packaged for retail sale and includes 8 watercolors, 3 tempera paints, 3 paint brushes, 2 wacky brushes, 2 sponge rollers, 2 stencil sheets, 25’ paper roll, and a paint mixing chart printed on the packaging. 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 “Master of the Arts Painter’s Kit” will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints. The applicable subheading for the “Master of the Arts Painter’s Kit” will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets. The general rate of duty will be 6.5 percent ad valorem on the entire set. 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