The tariff classification of Paint By Number Sets, Item# PH-26381 and Item# PH-26374, from China

NY I84945 August 22, 2002 CLA-2-32:RR:NC:SP:236 I84945 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of Paint By Number Sets, Item# PH-26381 and Item# PH-26374, from China Dear Mr. Hoffacker: In your letter dated August 6, 2002, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. The samples submitted, Paint By Number Sets, Item# PH-26381 and Item# PH-26374, consist of the following items: 4 Pre-Numbered Pictures ($0.04) 2 Cardboard By Number Pictures ($0.05) 12 Semi-Moist Water Colors ($0.18) 1 Artist Brush ($0.06) 8 Crayons ($0.13) 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. This office considers the paint by number sets to be a set for tariff classification purposes, with the essential character imparted by the water colors. The applicable subheading for the above paint by number sets will be 3213.10.0000, Harmonized Tariff Schedule of the United States, which provides for artist's, students' or signboard painter's colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: ... Colors in sets. The rate of duty will be 6.5 percent ad valorem on the set. 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 Deborah Walsh at (646) 733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division