The tariff classification of a bath play set from China.

N314835 October 16, 2020 CLA-2-96:OT:RR:NC:N4:462 CATEGORY: Classification TARIFF NO.: 9609.10.0000; 9903.88.15 Omaira Torres Horizon Group USA, Inc. 45 Technology Drive Warren, New Jersey 07059 RE: The tariff classification of a bath play set from China. Dear Ms. Torres: In your letter dated September 28, 2020, you requested a tariff classification ruling. Images and descriptive literature were provided. The item under consideration, “Bath Art Creations” (SKU # 99360), is a bath play set. The set includes: 3 tubes of washable paints, 8 washable crayons in rigid plastic sheaths, and 10 dissolving printed stickers made of a rice material that dissolves with exposure to water. In your request you suggest that the products be classified as toys under Heading 9503, Harmonized Tariff Schedule of the United States (HTSUS). However, CBP has never considered writing, coloring, drawing or painting to have significant "manipulative play value" for purposes of classification as a toy. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRIs) taken in order. Because the item consists of several items, each of which is classifiable under a different heading in the HTSUS, GRI 3(b) governs classification. GRI 3(b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. The paints, crayons and stickers are packaged together and are ready for retail sale. The paints, crayons and stickers function together to encourage children to play in the bath tub. Therefore, the items together constitute a set for tariff purposes. Upon examination of the set, it is the opinion of this office that none of the items impart an essential character. They all equally contribute to the nature and character of the set. Therefore, in accordance with GRI 3c, the entire set will be classified in heading 9609, HTSUS, as it is last in numerical order in the tariff. The applicable subheading for “Bath Art Creations,” will be 9609.10.0000, HTSUS, which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 9609.10.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 9609.10.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. Crayons encased in a rigid sheath from China may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at: Office of Antidumping Investigations Import Administration International Trade Commission U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, D.C. 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD"). This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.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 the 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, please contact National Import Specialist Sandra Sary at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division