The tariff classification of craft accessories from China

N248202 December 20, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980, 3926.40.0000, 3213.10.0000; 3213.90.0000 Ms. Gina McClain Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of craft accessories from China Dear Ms. McClain: In your letter dated November 13, 2013, you requested a tariff classification ruling. A sample was provided and is being returned as you requested. The sample is described as Creative Kit Item #40413. It is intended to be sold as an accessory for decorating a birdhouse that is imported separately. It includes a package of plastic stencils, a package of glow-in-the-dark plastic stars, an acrylic paint set and an assortment of glitter glue sticks. The package of stencils includes two plastic sheets with cut-out designs. The stencils are intended to be used with paints and brushes and not with drawing instruments. The package of stars includes nine molded plastic stars in different sizes. Although they are being imported to be sold to decorate a birdhouse, the blister card on which they are packed provides instructions for attaching to a wall or ceiling. The package includes adhesive tabs for attaching the stars. The paint set includes twelve small pots of paint and a paintbrush. The glitter glue set includes six tubes with different colors of glitter glue. Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The General Rules of Interpretation and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. 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 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. The Creative Kit Item #40413 is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. They may be used to decorate a separately imported and separately sold birdhouse, or they may be used independently from the birdhouse and from each other for different craft or decorating activities. Therefore, the contents must be classified separately. The applicable subheading for the paint stencils will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic stars with adhesive tabs will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the acrylic paint set will be 3213.10.0000, 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 rate of duty will be 6.5 percent ad valorem on the entire set. The applicable subheading for the glitter glue pens will be 3213.90.0000, 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: 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 Joan Mazzola at (646) 733-3023. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division