CLA-2-32:RR:NC:SP:236 J88619
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of Barbie TM Deluxe Painting Activity Set from China
Dear Mr. Hoffacker:
In your letter dated September 3, 2003, on behalf of your client, K.B. Toys of Massachusetts, Inc., you requested a tariff classification ruling.
The sample submitted, Barbie TM Deluxe Painting Activity Set, consists of 2 paint-by-number scenes, 12 colors of paint, 2 sun-catcher scenes with suction cups, 4 colors of sun -catcher paint, 2 ready-to-paint Barbie TM figurines, 1 ready to paint picture frame, 2 tubes of glitter paint for sun-catchers, 1 Barbie TM painting pad, 9 watercolor paints, 1 basic paintbrush, 1 fine paintbrush and 1 broad paintbrush.
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.
The Barbie TM Deluxe Painting Activity Set is not considered to be a set for tariff classification purpose since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
The applicable subheading for the 12 colors of paint, 4 colors of sun-catcher paint, 9 watercolor paints, and 2 tubes of glitter paint for sun-catchers will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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: colors in sets. The general rate of duty will be 6.5 percent on the entire set.
The applicable subheading for the 2 paint-by-number scenes will be 4911.91.3000, HTS, which provides for Other printed matter including pictures and photographs: Other: printed matter, designs and photographs: printed not over 20 years at the time of importation: Other…lithographs on paper or paperboard: over 0.51 mm in thickness. The rate of duty will be Free.
The applicable subheading for the picture frame will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, household articles…of plastics: other: picture frames. The general rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the sun-catcher scenes with suction cups will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics…:statuettes and other ornamental articles. The general rate of duty will be 5.3 percent ad valorem
The applicable subheading for the Barbie TM painting pad will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for registers, account books, notebooks order books, receipt books, letter pads, memorandum pads, diaries and similar articles…memorandum pads, letter pads and similar articles. The general rate of duty will be 0.4 percent ad valorem.
The applicable subheading for the ready-to-paint Barbie TM Figurine will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed: other. The rate of duty will be Free.
The applicable subheading for the fine brushes will be 9603.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued over 5 cents but not over 10 cents each. The rate of duty will be Free.
The applicable subheading for the basic and broad paint brushes, if valued over 10 cents each, will be 9603.30.6000, HTS, which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cents each. The rate of duty will be Free.
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
Harvey Kuperstein at 646-733-3034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division