The tariff classification of the “Bath Art Set” from China.

NY H89545 April 11, 2002 CLA-2-96:RR:NC:SP:221 H89545 CATEGORY: Classification TARIFF NO.: 9611.00.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of the “Bath Art Set” from China. Dear Mr. Hoffacker: In your letter dated March 18, 2002, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The Bath Art Set (Item #90033 ) contains 3 small bottles of liquid “paint” soap, 1 extruded plastic mesh sponge with a stuffed fabric animal head, 1 plastic palette, and 3 stampers, each consisting of a foam plastic cut-out of an animal on a backing also made of foam plastic. These items allow a child to paint and stamp figures with colored soap in the bathtub, thereby washing as he or she paints. These items are packaged for retail sale, and are classified as a set. The Explanatory Notes to 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 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 determining their classification. In this case, no single component imparts the essential character, and the set will be classified in accordance with GRI 3(c).  The applicable subheading for the Bath Art Set will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like (including devices for printing or embossing labels), designed for operating in the hand. The rate of duty will be 2.7 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division