CLA-1-32:OT:RR:NC:N3:136
James Ronald McLaughlin
Lil Mac's Colorful Crawlers
66 Alenbrook Bay
Winnipeg, R3R 2T2
Canada
RE: The tariff classification of Night Crawler Colorant Kits from Canada
Dear Mr. McLaughlin:
In your ruling request dated November 23, 2021, you requested a tariff classification ruling on Night Crawler Colorant Kits. Your provided sample, submitted with your original request, N322515, will be retained by this office as requested.
In your submission, you identify the subject product as “Lil Mac’s Colorful Crawlers.” This product is a colorant kit used for recreational fishing. The kit is suitable for retail-sale in its imported condition and comes in various colors. The kit is comprised of FDC approved water-based colorant mixed with hog grower bedding (which serves only as a carrier for the colorant). The kits also include a direction sheet, a spoon, a stand-up pouch, desiccant, and labels. To use the kit, the mixture from the colorant kit is applied using one teaspoon of product to a standard cartoon of night crawler fishing worms. Over the course of 72 hours the colorant that is applied to the worms will change their appearance to the selected color. Each one-ounce pouch contains 2,850 mg of colorant mixed with 25,500 mg of hog grower bedding, which allows for seven uses, if following the directions accurately.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, 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 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 re-packing. 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the colorant.
The applicable subheading for Night Crawler Colorant Kits will be 3204.12.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Acid dyes, whether or not premetallized, and preparations based thereon; mordant dyes and preparations based thereon: Other: Other: Other. The general rate of duty will be 6.5 percent ad valorem.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division