CLA-2-39:OT:RR:NC:N4:422
Ms. Judith M Walter
Crayola LLC
1100 Church Lane
Easton, PA 18045
RE: The tariff classification of a plastic herb garden from China
Dear Ms. Walter:
In your letter dated March 8, 2010, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as an Herb Garden, Item 94-1200. This item is comprised of three plastic pots, a plastic tray, three plastic posts, three plastic cards, three clear plastic domes, a stencil sheet, a 2oz jar of paint, a paint pot strip, a paint brush that is valued over 10 cents and a sponge that is made of ethylene-vinyl acetate (EVA) plastic material. The paint brush is not specifically packaged together with the paint within the greater package. After importation, cocoanut fiber that is designed to be used as a growing medium and three seed packets will be added to the imported package in the United States. Therefore, as imported, this item is incomplete.
The three clear domes are designed to fit over the three pots, which in turn, are designed to sit in the tray. The three posts have a pronged type of construction on one end and a clip type of construction on the other end. The pronged ends of the three posts are designed to respectively grasp on to the back top edge of the three pots and the three cards are designed to fit respectively into the clips at the tops of the three posts. The cards can then be labeled by the consumer to designate the type of plants that will be growing in the respective pots. The stencil can be used to design the pots by means of the paint. The paint brush and EVA sponge provide two options by which to apply the paint.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a "set put up for retail sale" and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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. In this case, the subject articles meet criteria (a) and (b) but do not meet criteria (c) because the item as imported is incomplete and additional components will be added before it is sold to the consumer. Consequently, all articles of this item must be classified separately. However, the plastic pots, tray, domes, posts and cards are considered to be a composite good within the meaning of GRI 3 and it is the opinion of this office that the plastic pots provide this composite good with the essential character within the meaning of GRI 3(b).
The applicable subheading for the plastic pots, plastic tray, plastic domes, plastic posts and plastic cards will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics. The duty rate will be 3.4 percent ad valorem.
The applicable subheading for the EVA sponge will be 3926.90.9980, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the paint brush will be 9603.30.6000, HTSUS, 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.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on the stencil and the paints. Your request for a classification ruling should include a sample of the stencil. In addition, you should include a breakdown of ingredients and the type of solvent for the paints. When the sample of the stencil and the information requested for the paints is available, you may wish to consider resubmission of your request. We are returning all submitted documents. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division