The tariff classification of a Paint By Layers Craft Kit from China

N353071 September 17, 2025 CLA-2-32:OT:RR:NC:N3:136 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 9903.01.23; 9903.01.25; 9903.88.03 Krista Fedon OOLY, LLC. 5607 Palmer Way Carlsbad, CA 92010 RE: The tariff classification of a Paint By Layers Craft Kit from China Dear Ms. Fedon: In your letter dated August 28, 2025, you requested a tariff classification ruling on a Paint By Layers Craft Kit. Your submission identifies the subject product as a children’s craft kit, where a wooden scenescape will be painted and assembled. The kit includes one printed instruction sheet, one printed paint color guide, eight die-cut wooden pieces (roughly 4 mm thick each and die-cut to create a visible scenescape when they are stacked and glued on top of each other), one paint brush, eighteen paint pods in assorted colors, a small pod of adhesive glue, and a two-piece die-cut wooden stand. All of the components are packed inside of a corrugate quality packaging box suitable for retail sale. The overall size of the finished retail box is expected to be approximately 10.25” x 8.50” x 2.40” inches. The consumer will use the instruction guide to paint and assemble a shadowbox scenescape for decorative display. This product will be sold primarily to art, craft, and gift shops as an art and craft project for children. 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. In your request, you suggest classification in Chapter 96, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “MISCELLANEOUS MANUFACTURED ARTICLES.” We disagree, because we have determined that the subject product is provided for elsewhere in the tariff schedule, based on its essential character. The Paint By Layers Craft Kit will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints and paint brush (colors in sets), because of their role in relation to the product’s use. The applicable subheading for the Paint By Layers Craft Kit will be 3213.10.0000, 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: Colors in sets. The general rate of duty will be 6.5 percent ad valorem on the entire set. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 3213.10.0000, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 3213.10.0000, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3213.10.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3213.10.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at nuccio.fera@cbp.dhs.gov. Sincerely, (for) Denise Faingar Acting Director National Commodity Specialist Division