The tariff classification of a “Spray Painters Kit” and a “Rainbow Painting Kit” from China

N266268 July 30, 2015 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Mr. David Prata OHL International CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 028795 RE: The tariff classification of a “Spray Painters Kit” and a “Rainbow Painting Kit” from China Dear Mr. Prata: In your ruling request received June 31, 2015, on behalf of your client, CVS Health, you requested a tariff classification ruling on a “Spray Painters Kit” and a “Rainbow Painting Kit.” Your submitted samples have been reviewed and will be returned, as requested. You describe the first product at issue as CVS item 569189. This product is a “Spray Painters Kit” comprised of two 0.18 ounce, non-aerosol paint sprayers, four 3” x 3” plastic stencils with assorted pop-out shapes, and five 5” x 7” sheets of blank paper. You describe the second product at issue as CVS item 569213. This product is a “Rainbow Painting Kit” comprised of three paint brushes with watercolor paint inside the brush heads, a plastic handle for assembling the three brushes side by side, and five 5” x 7” sheets of blank paper. 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 “Spray Painters Kit” and “Rainbow Painting Kit” will both be classified as sets for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints. The applicable subheading for the “Spray Painters Kit” and “Rainbow Painting 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division