CLA-2-32:RR:NC:SP:236 K83869
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of Mega Busy Box from China
Dear Mr. Hoffacker:
In your letter dated February 26, 2004, on behalf of your client, K.B. Toys of Massachusetts, Inc., you requested a tariff classification ruling.
The sample submitted, Mega Busy Box consists of 8 washable water colors, 1 paint brush, 2 poster colors, 1 sponge roller, 5 sheets of paper, 2 pre-glued pictures, 4 bags of sand, 1 funnel, 1 scoop, 1 heart shaped sand bottle, 1 scissors, 1 glitter glue, 15 greeting cards, 96 stencils and shapes, 8 pictures to color, 2 paint by numbers, 6 paper doll fashion figures, 100 color in stickers, 6 finetips markers, 8 crayons, wiggly eyes, pompoms, rainbow glitter, string and instructions.
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 Mega Busy Box 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 paint set consisting of 8 washable colors, paintbrush and poster colors 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: 6.5 percent on the entire set.
The applicable subheading for the glitter glue will be 3506.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kilogram. The rate of duty will be 2.1 percent ad valorem.
The applicable subheading for the plastic scissors 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
The applicable subheading for the sequins will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics... beads, bugles and spangles... articles thereof, not elsewhere specified or included, other. The rate of duty will be 6.5% ad valorem.
The applicable subheading for the plastic funnel, plastic scoop, wiggly eyes, and plastic container for sand will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the pre-glued paper for sand-art pictures will be 4811.41.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets…gummed or adhesive paper and paperboard: self-adhesive: other (than certain enumerated kinds). The rate of duty will be Free.
The applicable subheading for the greeting cards, 2 paint-by-numbers pictures, color-in stickers will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain specified kinds of) printed matter, including printed pictures and photographs: lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other (than posters). The rate of duty will be Free.
The applicable subheading for the 8 picture to color will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be Free.
The applicable subheading for the 3 printed “certificates” will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter, Other, other, other, printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.
The applicable subheading for the pompoms will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for … pom poms and similar articles, … of cotton or man-made fibers. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the 2 pages of stencils will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing or marking-out instruments. The rate of duty will be 4.6 percent ad valorem.
The applicable subheading for the paper dolls 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 paint rollers will be 9603.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paint rollers. The rate of duty will be 7.5% ad valorem.
The applicable subheading for the marker and crayons will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils...crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be Free.
We are unable to issue a classification ruling on the play sand. The following information is required:
1. Please describe the precise method of production or derivation for the colored sand.
2. Is the product natural (simply derived from the ground and then colored) or synthetic? If synthetic, please explain every step in the production of the material. Full flow chart should be provided.
3. Whether the product is natural or synthetic, please provide a chemical breakdown indicating the percentage by weight of each ingredient in the sand.
4. Does the sand contain 95 percent or more of silica by weight?
5. Does the product contain any oxides of iron? If so, indicate the percentage by weight.
6. Is the sand produced or derived as the result of the manufacture or iron, steel or other metals. If so, provide full details.
7. Does the sand contain any metals? If so, indicate the percentage of each metal by weight.
We are unable to issue a classification ruling on the 5 sheets of plain paper. The following information is required:
1. We will needed 15 sheets for analysis.
2. Any available technical specification and marketing literature.
We are unable to issue a classification ruling on the string.
The following information is required:
Please provide the composition of the string.
When this information is available, you may wish to resubmit your ruling request. If you resubmit the request, please resubmit the sample as well as a copy of the ruling request and attachments, along with the additional information requested in this notice.
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 Debra Wholey at 646-733-3034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division