The tariff classification of My Teddy Friends and My Dinosaur Friends from China

N004741 January 17, 2007 CLA-2-32:RR:NC:236:N004741 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of My Teddy Friends and My Dinosaur Friends from China Dear Mr. Hoffacker: In your letter dated December 13, 2006, on behalf of your client, Big Lots Stores, Inc., you requested a tariff classification ruling. The samples submitted are as follows: The My Teddy Friends kit consists of 2 plaster teddy bear figures, 8 containers of poster paint, 1 paintbrush and instructions. This product is put up for retail sale. The My Dinosaur Friends kit consists of 2 plaster dinosaur figures, 8 containers of poster paint, 1 paintbrush and instructions. This product is put up for retail sale. The Explanatory Notes of 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 articles. This office considers the My Teddy Friends and My Dinosaur Friends to be sets for tariff classification purposes, with the essential character imparted by the paints. The applicable subheading for the My Teddy Friend Kit and My Dinosaur Friend Kit will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 entire set. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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