The tariff classification of a decorative tile making kit from Canada.

NY I84070 July 16, 2002 CLA-2-96:RR:NC:SP:233 I84070 CATEGORY: Classification TARIFF NO.: 9603.40.4060 Mr. Charles Brodeur Tilano Fresco 101-1300 Richards St. Vancouver, BC, Canada V6B 1G6 RE: The tariff classification of a decorative tile making kit from Canada. Dear Mr. Brodeur: In your letter dated June 11, 2002, you requested a tariff classification ruling. The submitted sample is a decorative tile making kit known as Tilano Fresco. The kit is used to create art plaques. It includes the following components: Printed box made of corrugated cardboard Wood tiles made of medium density fiberboard Transfer paper 2” Foam brush Plastic spreader 150 grit sandpaper cheesecloth Tilano crackle (white glue) Tilano medium (acrylic paint) Fresco mud (plaster) Antiquing glaze (glaze/paint) Wood dowels Instructions sheet Poly bag Copy instructions 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. The Tilano Fresco decorative tile making kit is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the foam brush appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Tilano Fresco decorative tile making kit will be 9603.40.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: other, other. The general rate of duty will be 4% 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division