The tariff classification of “Art Activity Can” from China.

N275630 July 6, 2016 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4911.91.2040; 4911.91.3000 David Prata Trade Compliance Analyst OHL International At CVS Mail Code 5055 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of “Art Activity Can” from China. Dear Mr. Prata: In your letter dated May 5, 2016 you requested a tariff classification ruling. The sample submitted will be returned to you. CVS, item number 175770 is the Activity Art Can. The item consists of a one art can, one painting scene, one paint brush, five activity scenes, two sticker rolls and ten crayons. The painting scene and activity scenes are lithographically printed with Ninja Turtle scenes. The painting scene and activity scenes measures approximately 5½ inches by 4½ inches. The crayons and stickers are used to color and decorate the activity scene. All of the items are packaged together in the art can for retail sale. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to the HTSUS, General Rules of Interpretation, at GRI 3 (b), X, 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 repacking. Goods classifiable as “sets” under GRI 3 (b) of the HTSUS are classified as if they consisted of the component or components taken together, which can be regarded as conferring on the set as a whole its essential character – see ENs to the General Rules of Interpretation, GRI 3 (b) X. In this case, the one art can, one painting scene, one paint brush, five activity scenes, two sticker rolls and ten crayons are classified in more than two different headings of the HTSUS, are put up together for keeping children entertained through the use of art as a medium of expression, and are put up in a manner suitable for sale directly to users without repacking. Accordingly, the Activity Art Can is a set for tariff purposes. We recognize that the art can cost considerably more than any other single component of the set. Nevertheless, one is not purchasing this item for it’s printed, marketing container. It is the five lithographically printed activity scenes that allow children to express themselves, onto which a relatively small number of crayons and stickers are used to embellish those scenes. As such, the five lithographically printed activity scenes impart the essential character to the Activity Art Can. The applicable subheading for item number 175770, the Activity Art Can, if not over 0.51 in thickness, will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other.” The rate of duty will be free. The applicable subheading for item number 175770, the Activity Art Can, if over 0.51 in thickness, will be 4911.91.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Over 0.51 mm in thickness: Other.” The rate of duty will be free. 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 https://hts.usitc.gov/current. 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division