The tariff classification of a decorative ceramic butterfly paint set from China.

N186078 December 20, 2011 CLA-2-69:OT:RR:NC:4:428 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Linda Huetger Frankford Candy LLC 9300 Ashton Road Philadelphia, PA 19114 RE: The tariff classification of a decorative ceramic butterfly paint set from China. Dear Ms. Huetger: In your letter dated August 17, 2011, you requested a tariff classification ruling. The merchandise under consideration is the Butterfly Adventure Ornament/Paint Set. This item was included in the Dora Easter Basket, item number 70280, the contents of which were classified in ruling N182548. A sample of the Butterfly Adventure Ornament/Paint Set was submitted to our office and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The Butterfly Adventure Ornament/Paint Set consists of two decorative articles shaped to resemble stylized butterflies, four non-toxic pots of paint, a paintbrush and a gold-colored cord, all packaged together for retail sale in a cardboard-backed blister pack. The purpose of these items is to decorate the exterior surface of the ceramic butterfly ornaments with paint. During a telephone conference on September 21, 2011, you indicated that the butterfly ornaments are made of calcium sulfate. However, subsequent laboratory analysis has determined that the decorative butterflies are made of non-porcelain ceramic. The ceramic butterfly ornaments, paint, paintbrush and cord meet the definition of "goods put up in sets for retail sale." As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The ceramic butterfly ornaments clearly provide the essential character of this set. The applicable subheading for the Butterfly Adventure Ornament/Paint Set will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The general rate of duty will be 6 percent ad valorem. 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 Nicole Sullivan at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division