The tariff classification of “Paint Kits” from China

N318443 April 16, 2021 CLA-2-32:OT:RR:NC:N1:136 CATEGORY: Classification TARIFF NO.: 3213.90.0000; 9903.88.03 Ms. Patricia A. Remley IG Design Group Americas, Inc. 2015 West Front Street Berwick, Pennsylvania 18603 RE: The tariff classification of “Paint Kits” from China Dear Ms. Remley: In your letter dated March 22, 2021, you requested a tariff classification ruling on “Paint Kits.” Your submission identifies the two products at issue as Jurassic Garden Paint Set (Item # 450199) and Stepping Stone Paint Set (Item# 450318). The Jurassic Garden Paint Set consists of five small ceramic stones, one dino mound, three dinosaur figurines, one ceramic volcano, six ceramic paints, and one paint brush. The Stepping Stone paint set consists of one premade all-weather cement stepping stone, six colors of paint, and one paint brush. Both items are labelled for ages eight and above. 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 product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints. In your request, you suggest classification in 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS); however, we have found that to be incorrect as these kits do not meet the terms of heading 9503.  The principal activity here is painting figurines and CBP does not consider drawing, writing, coloring or painting to have significant play value for classification purposes as a toy. The applicable subheading for the “Paint Kits” kits 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 general rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3213.90.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3213.90.0000, 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 Notice 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, including information on exclusions and their effective dates, 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. 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. 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