The tariff classification of a metal planter art kit from China

N336758 December 14, 2023 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Matt King Masterpieces Puzzle Co., Inc. 12475 N. Rancho Vistoso Boulevard Oro Valley, AZ 85755 RE:  The tariff classification of a metal planter art kit from China Dear Mr. King: In your letter dated November 28, 2023, you requested a tariff classification ruling. The item under consideration is identified as a Paint and Plant art kit. This craft kit contains 3 metal planters with a metal tray, 3 decorative plaster garden picks (in the shape of a flower, a butterfly, and a ladybug), stickers, paints, paint brushes, and peat soil pellets. The user can decorate the planters, tray, and plaster garden picks with the included stickers and paints. The user would then use the peat soil pellets to grow flowers in the 3 metal planters. When completed, this item will be used as a planter. The Explanatory Notes to the Harmonized Tariff System of the United States (HTSUS) 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. This office considers the subject Paint and Plant art kit to be a set for tariff classification purposes. We note that the paint, stickers, and peat pellets will be depleted in the decoration of the planters and the growing of flowers, whereas the base metal planters and the plaster garden picks can continue to be used. We find that the base metal planters, which function to hold and display plants, impart the essential character to the set. The applicable subheading for the Paint and Plant art kit will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. The rate of duty will be free. 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 at https://hts.usitc.gov/current. The importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.).  Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:                                    U.S. Department of Agriculture                                    A.P.H.I.S., PPQ                                    4700 River Road, Unit 136                                    Riverdale, MD  20737 The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division