CLA-2-32:RR:NC:SP:236 K87866
Ms. Irene Tsiavos
Easter Unlimited
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of Roll-On Egg Colors, Item #1798 from China
Dear Ms. Tsiavos:
In your letter dated July 14, 2004, you requested a tariff classification ruling.
The sample submitted, Roll-On Egg Colors, egg-decorating kit consists of five liquid dye packets, five sponge rollers, 6 egg stands and plastics roller tray.
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. 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 articles. This office considers the Easter egg decorating kit to be a set for tariff classification purposes, with the essential character imparted by the dye tablets and liquid dye packets.
The applicable subheading for the Roll-On Egg Colors will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: Other: Other. The rate of duty will be 3.1 percent ad valorem.
The dyes tablets and liquid dye packets, of U.S. origin, will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. §10.1 are satisfied. The applicable subheading for the tint tablets will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1097 are free of duty.
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