The tariff classification of assorted merchandise from China.

N261675 March 12, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 4414.00.0000; 9505.10.1500; 9608.20.0000 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Rd. Suite 1 Rockaway, NJ 07866 RE: The tariff classification of assorted merchandise from China. Dear Ms. O’Brien: In your letter dated February 9, 2015, you requested a tariff classification ruling. The first sample submitted, is identified as item number 394928, the Picture Frame Decorating Kit, which consists of a retail set comprised of a heart-shaped picture frame composed of medium-density fiberboard (MDF) and colored marker pens. 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 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 Picture Frame Decorating Kit to be a set for tariff classification purposes, with the essential character imparted by the wooden picture frame. The wooden picture frame measures approximately 5-1/8” by 4-1/8” and has a heart-shaped opening in front to display a photograph. The backing is a removable heart-shaped piece of wood that is taped to the frame to hold the photograph in place. Inserting two pegs into openings at the base of the frame allows the frame to stand upright. The second sample submitted, is identified as item number 394910, the Snowman Ornament Decorating Kit, which consists of a set consisting of wooden snowman ornaments that are retail packed with colored marker pens. 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 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 Snowman Ornament Decorating Kit to be a set for tariff classification purposes, with the essential character imparted by the wooden snowman ornaments. The ornaments measure approximately 3-1/2” by 3” and are complete with holes and loops on top for hanging on a Christmas tree. The ornaments can be colored to enhance the look of the ornaments. The third sample submitted, is identified as item number 394906, the Reindeer Ornament Decorating Kit, which consists of one wooden reindeer ornament and three colored markers. 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 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 Reindeer Ornament Decorating Kit to be a set for tariff classification purposes, with the essential character imparted by the wooden reindeer ornament. The ornament measures approximately 3-1/2” by 3” and are complete with a hole and loop on top for hanging on a Christmas tree. The ornament can be colored to enhance the look of the ornament. The fourth sample submitted, is identified as item number 395270, the Wood Ornament Decorating Kit, which consists of four designs (Santa Claus, a snowman with stocking cap and scarf, a decorated Christmas tree and a gingerbread man cookie) of wooden ornaments and colored marker pens. 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 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 Wood Ornament Decorating Kit to be a set for tariff classification purposes, with the essential character imparted by the wooden ornaments. The ornaments measure approximately 3-1/2” by 3” and are complete with a hole and loop on top for hanging on a Christmas tree. The ornaments can be colored to enhance the look of the ornaments. The fifth sample submitted, “Monster High Stationery Set”, item no. 396487, consists of 3 markers, a plastic 6” ruler and a small spiral memo pad, all in the “Monster High” motif. 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 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 “Monster High Stationery Set” to be a set for tariff classification purposes, with the essential character imparted by the 3 markers. The applicable subheading for the Picture Frame Decorating Kit will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wooden frames for paintings, photographs, mirrors or similar objects.” The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the Snowman Ornament Decorating Kit, the Reindeer Ornament Decorating Kit and the Wood Ornament Decorating Kit will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood.” The rate of duty will be Free. The applicable subheading for the “Monster High Stationery Set” will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Felt tipped and other porous-tipped pens and markers.” The rate of duty will be 4 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 Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division