The tariff classification of figurine paint kits from China.

N302209 February 1, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Veronica Malone All-Ways, Inc. 182-30 150th Road Jamaica, NY 11413 RE: The tariff classification of figurine paint kits from China. Dear Ms. Malone: In your letter dated November 27, 2018, on behalf of your client, Creative Kids Far East, Inc., you requested a tariff classification ruling. Your samples will be returned. The samples submitted are as follows: “My Own Piggy,” is comprised of one plastic piggy bank, with coin slot on top and a stopper on the bottom, one sticker sheet, six poster paints, one set of wiggly eyes, one paint brush, two double-sided sticky dots to affix eyes and instruction manual. They are all packaged together for retail sale as a set. The piggy bank measures approximately 4.0” (L) by 2.75” (W) by 2.75” (H). “My Own Pony,” is comprised of one plastic pony figurine, two ribbons, one sticker sheet, eight poster paints, one plastic comb, one paint brush, two bags of plastic beads and two bunches of mane, a piece of sticky foam and instruction manual. They are all packaged together for retail sale as a set. The figurine measures approximately 3.5” (L) by 1.25” (W) by 4.0” (H). The purpose of the paint kits is to decorate the exterior surface of the figurines. 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 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 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. Each style of paint kit is a set for tariff classification purposes, with the essential character imparted by the figurines. The applicable subheading for “My Own Piggy” and “My Own Pony” paint kits will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.” The rate of duty will be 5.3 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 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division