The tariff classification of an assortment of Squeezy Treats Sets from China.

N294674 March 22, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of an assortment of Squeezy Treats Sets from China. Dear Mr. Maher: In your letter dated February 21, 2018, on behalf of La Rose Industries DBA Cra-Z-Art, you requested a tariff classification ruling. You have submitted a sample of an assortment of Squeezy Treats Sets identified as style # CRA-Z-Squeezies consisting of two polyurethane depictions of food treats packaged with four mini markers to be used to color the “treats,” packed in a box for retail sale. The first set in the assortment contains four mini markers, a depiction of a strawberry shortcake measuring approximately 2.5” in diameter by 2.25” high and a stack of pancakes measuring approximately 3” in diameter by 1” high. The second set in the assortment contains four mini markers, a heart-shaped donut and a macaroon both measuring approximately 1” in diameter by .58” high. 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 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 article. In this instance, the plastic “treats” provides the essential character of the set, and all the articles in the set are classified in the heading applicable to the plastic “treats.” The applicable subheading for style # CRA-Z-Squeezies will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: statuettes and other ornamental articles…other. The rate of duty will be 5.3 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 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 Gary Kalus at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division