The tariff classification of a Wood Skull Decoration from China

N300732 October 5, 2018 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Michelle Klein Fourstar Group USA Inc. 925 Grant Street Akron, OH 44311 RE: The tariff classification of a Wood Skull Decoration from China Dear Ms. Klein: In your letter, dated September 21, 2018, you requested a tariff classification ruling. Product descriptions and a sample were submitted for our review. The product under consideration is a wooden decoration, which is described as a “Paint Your Own Wood Sign,” sold in a kit with three paint pots and one paint brush. The central decoration is a wooden board cut to resemble the outline shape of a skull, measuring approximately 5 ½” high and 5” wide. Rudimentary skull facial features are printed in black on the front. The purchaser can paint the skull as they choose using the accompanying green, purple and white paints. A wooden stand is included. The items and instructions are packaged together for retail sale in plastic wrapping. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The wooden skull painting kit consists of multiple articles classifiable under separate headings. The components of the kits carry out a specific activity, that of creating the finished decoration. They are packaged together for retail sale. Therefore, this kit meets the definition of the term “goods put up in sets for retail sale.” We find that the essential character is conferred by the wooden skull with base. Therefore, the applicable subheading for the wooden skull painting kits will be 4420.10.0000, HTSUS, which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood.” The rate of duty will be 3.2% 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 the 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 Charlene Miller at charlene.miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division