CLA-2-32:RR:NC:SP: 236 M87376
Mr. Ken August
Easter Unlimited, Inc.
60 Voice Road
Carle Place, NY 11514
RE: The tariff classification of Glitter Eggs, Item# 1754 from China
Dear Mr. August:
In your letter dated October 10, 2006, you requested a tariff classification ruling.
The sample, Glitter Eggs, Item# 1754, is an Easter Egg Coloring Kit put up for retail sale in cardboard packaging. It is composed of six color tablets, magic glitter, magic glitter stickem, magic glitter shaker bag, metal egg dipper, built-in drying tray and display stand. The product is used to color and decorate Easter eggs.
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 glitter eggs decorating kit to be a set for tariff classification purposes, with the essential character imparted by the dye tablets.
The applicable subheading for the above described sample will be 3212.90.0050, Harmonized Tariff Schedule of the United States, 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 in forms or packings for retail sale: Other: Other. The rate of duty will be 3.1 percent ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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