The tariff classification of Watercolor Painting Set for Dummies

N007627 March 13, 2007 CLA-2-32:RR:NC:236:N007627 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Antoinette McKnight American Shipping Company 140 Sylvan Avenue Englewood Cliffs, N.J. 07632 RE: The tariff classification of Watercolor Painting Set for Dummies Dear Ms. McKnight: In your letter dated February 28, 2007 on behalf of your client Loew-Cornell Inc. you requested a tariff classification ruling. You state in your letter that the Watercolor Painting Set for Dummies consists of 10 watercolor paints, a palette, watercolor pad, 6 nylon brushes, eraser, pencil sharpener, palette knife, a lead pencil, and a wooden box. 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 Watercolor Painting Set for Dummies to be a set for tariff classification purposes, with the essential character imparted by the watercolor paints. The applicable subheading for the Watercolor Painting Set for Dummies will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artists’, students’ or signboard painters’ colors, modifying tints, amusements 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 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