CLA-2-32:OT:RR:NC:N3:136
Shelena Green
Blue Marble
101 A Street Ashland, OR 97520
RE: The tariff classification of a Rock Decorating Kit from China
Dear Ms. Green:
In your letter dated July 10, 2024, you requested a tariff classification ruling on a Rock Decorating Kit.
In your submission, you state that the subject product comprises a variety of components intended for creative and educational use for children ages 6 and older. The kit includes 10 river stones, 6 standard paints, 5 glow-in-the-dark puffy paints, a transfer sticker sheet, a paint brush, a paint palette, 30 plastic googly eyes, 30 miniature pom-poms, 2 packs of modeling clay, a clay shaping tool, 500 plastic gems with foil back in 10 colors, a drill spotting pen, a wax piece, 1 meter of yarn, and a guidebook. The plastic components are primarily made of durable, non-toxic materials suitable for children's use.
This product will be imported in a condition suitable for retail sale and sold at big box retail and department stores, hobby stores, educational stores, and online platforms.
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.
In your request, you state this product is an educational toy intended for children, however, this kit does not meet the terms of heading 9503, Harmonized Tariff Schedule of the United States (HTSUS). As detailed in your request, the principal activity involved is painting and CBP does not consider drawing, writing, coloring, or painting to have significant play value for classification purposes as a toy. Moreover, CBP does not classify the tools for writing, coloring, drawing, or painting as toys since those tools are not designed to amuse.
The Rock Decorating Kit will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints, paint brush, and paint palette (colors in sets).
The applicable subheading for the Rock Decorating Kit will be 3213.10.0000, HTSUS, 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. The general rate of duty will be 6.5 percent ad valorem on the entire set.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3213.10.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3213.10.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
When importing goods put up in sets for retail sale (in accordance with General Rule of Interpretation 3) that contain articles subject to the Section 301 remedy, if the product that imparts the essential character to the set (i.e. the HTSUS provision under which the entire set is classified) is covered by the Section 301 remedy, then the entire set will be subject to the additional 25 percent ad valorem duties. This guidance is provided on the CBP website in Section 301 Trade Remedies Frequently Asked Questions, available at https://www.cbp.gov/trade/programs-administration/entry-summary/section-301-trade-remedies/faqs. Under the question How are the Section 301 duties assessed in respect to sets' covered by the Section 301 duty.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division