CLA-2-84:RR:NC:1:104 H86274
Ms. Grace Park
K. C. (USA) Corporation
9200 South Dadeland Blvd., Suite 188
Miami, FL 33156
RE: The tariff classification of an art kit for carving and decorating eggshells from Hong Kong
Dear Ms. Park:
In your letter dated December 5, 2001 you requested a tariff classification ruling.
Your letter and an examination of the sample provided indicates that the Eggstreme Art Kit includes the following items:
1 Eggsculptor tool with 2 interchangeable tool bits
1 tweezer
1 hex allen wrench
3 extra hex screws
1 mouth mask
5 water color paints
3 paint brushes
1 color mixing plate
80 beads
10 strings of beads
1 bottle 502 super glue
10 packets of glitter
10 hinges
2 sets of egg bases, hooks and sticks
5 frames
1 instructional booklet
You indicate that the paints and glues conform to ASTM D-4236.
The kit will imported in retail packaging. In addition to describing the product, the packaging will indicate that the kit is not recommended for children 16 and under. The main feature of the kit is the Eggsculptor tool which carves the eggshells. The Eggsculptor is a hand held, battery powered tool with a 3 volt, 12,000 rpm motor incorporated within its molded plastic housing. Your sample will be returned as requested.
General Rule of Interpretation (GRI) 1, HTS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relevant section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods.
The instant Eggstreme Art Kit consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., carving and decorating eggs). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the Egg Sculptor Tool imparts the essential character to this set.
The applicable subheading for the Eggstreme Art Kit will be 8467.29.0090 , Harmonized Tariff Schedule of the United States (HTS), which provides for other tools for working in the hand with self-contained electric motor: other. The rate of duty will be free.
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 Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division