The tariff classification of Finger Print Fun Kits from Malaysia

N329545 December 2, 2022 CLA-2-32:OT:RR:NC:N1:136 CATEGORY: Classification TARIFF NO.: 3213.90.0000 Norma A. Floriano OOLY 5607 Palmer Way Carlsbad, California 92010 RE: The tariff classification of Finger Print Fun Kits from Malaysia Dear Ms. Floriano: In your letter dated November 23, 2022, you requested a tariff classification ruling on two Finger Print Fun Kits. The submitted sample will be retained by this office as requested. Your submission indicates that the subject products will be imported in two styles: “161-105 Finger Print Fun! Animals” and “161-106 Finger Print Fun! Fun Foods.” Each kit contains twenty-four digitally pre-printed story cards and six fingerprint stamp pads in assorted colors. Both kits contain the same components, the only difference being the picture scenes. The cards are intended for one-time use only and will be printed on 230gsm cardstock, measuring W202mm x H202mm and approximately .10mm in thickness. The fingerprint stamp pads consist of six food-grade color inks with non-refillable sponges encased in a PET container that measures approximately W126mm x H97mm. The total value of each kit is $0.93; the card cost is $0.545, and the cost of the fingerprint stamp pads is $0.385. The user will complete each preprinted card by choosing a color from the stamp pad and finger painting into the designated uncolored outlined area. Each kit will be packaged in a printed box on white 300gsm cardstock and sold primarily to gift shops as children’s activity cards. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, 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 re-packing. 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the fingerprint stamp pads. You suggest classification in Chapter 49, Harmonized Tariff Schedule of the United States (HTSUS); however, we disagree because we believe that the role of the fingerprint stamp pads in relation to the use of the subject article, imparts the set’s essential character. The applicable subheading for Finger Print Fun Kits will be 3213.90.0000, HTSUS, which provides for Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Other. The general rate of duty will be 3.4 percent ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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. 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 Nuccio Fera at nuccio.fera@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division