CLA-2-39:RR:NC:SP:221 K83179
TARIFF NO. 3926.10.0000
Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, NY 11434
RE: The tariff classification of a Crayola Children’s Art and Activity Kit from China.
Dear Mr. Spoto:
In your letter dated February 5, 2004 on behalf of your client Polyconcept USA, Inc., you requested a classification ruling.
The submitted sample is identified as a Crayola Children's Watercolors Art and Activity Kit. The kit consists of 6 cakes of pigment, various brushes and brush heads, 1 sponge, 5 sheets of construction paper and a plastic portable desk. The desk incorporates a clip to hold the paper onto the drawing surface, a built-in lidded compartment to hold the pigments and brushes, and compartments on the back to hold the extra brush heads. The kit is available in a plain brown box (item 841.440) or in a gift box (item 841.432).
It is your belief that this kit would be classified as a toy in subheading 9503.90.0080. However, paints put up for children’s use are excluded from Chapter 95.
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. This office considers the “Crayola Children’s Art & Activity Kit” to be a set for tariff classification purposes, with the essential character imparted by the plastic portable desk.
The sample kit is returned as you requested.
The applicable subheading for the Crayola Children’s Art & Activity Kit, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division