The tariff classification of Sponge Painting Set, Item #1079 and Finger Stamper Set, Item #1076 from China

NY L80723 November 23, 2004 CLA-2-32:RR:NC:SP 236 L80723 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 9611.00.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of Sponge Painting Set, Item #1079 and Finger Stamper Set, Item #1076 from China Dear Mr. Hoffacker: In your letter dated November 2, 2003 on behalf of your client, Big Lots Stores, Inc., you requested a tariff classification ruling. The samples submitted are as follows: Sponge Painting Set consists of 6 jumbo stamp sponges, 6 paints, 8 printed sheets, and 6 sheets of white paper, 1 long sleeve smock and 1 paint tray. Finger Stamper Set consists of 10 finger stampers, 1 two-color inkpad, 5 jumbo crayons, and 4 printed sheets of scene and 4 sheets of construction paper. The applicable subheading for the Sponge Painting Set will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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: 6.5 percent on the entire 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 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 that 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. The Finger Stamper Set, item # 1076, is considered a set for tariff classification purposes. The stamp component imparts the essential character to the set, so the set will be classified in accordance with GRI 3 (b). The applicable subheading for the Finger Stamper 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…designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. The rate of duty will be 2.7 % 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 Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division