The tariff classification of a “Speckled Egg Coloring Kit” from China

N279016 September 29, 2016 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3212.90.0050 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a “Speckled Egg Coloring Kit” from China Dear Ms. Tsiavos: In your letter received September 2, 2016, you requested a tariff classification ruling on a “Speckled Egg Coloring Kit.” Your submitted sample has been reviewed and will be returned. You have referred to the product at issue as Item number 1714C and describe it as an Easter egg coloring kit, intended for children ages five and up. The kit contains, five small packets of liquid egg dye, totaling .33 fl. Ounces, two plastic sponge holders, six speckling sponges, one plastic color pallet, and one Easter egg jigsaw puzzle. The Explanatory Notes of 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 2 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. 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 articles. This office considers the “Speckled Egg Coloring Kit” to be a set for tariff classification purposes, with the essential character imparted by the liquid egg dye. The applicable subheading for the “Speckled Egg Coloring Kit” will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put in forms or packings for retail sale: Other: Other. The general rate of duty will be 3.1 percent ad valorem. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division