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NY J84593




June 10, 2003

CLA-2-32:RR:NC:SP:236 J84593

CATEGORY: CLASSIFICATION

TARIFF NO.: 3212.90.0050

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of Easter Egg Decorating Kits from China

Dear Mr. Shostak:

In your letter dated May 7, 2003, you requested a tariff classification ruling.

The samples submitted were as follows:

Item 61008780, the “Dip & Dress” egg decorating kit, consists of five colored dye tablets, seven paper egg rings, one sheet containing stickers of funny faces, six character hats and one wire egg dipper.

Item 6108750, the “Spring Flowers” egg decorating kit, consists of five colored dye tablets, seven paper egg rings, twelve sheets of origami paper, nine paperbroad petal punchouts, one wire egg dipper and printed instructions.

The Explanatory Notes of 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 2 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 articles. This office considers the Easter egg decorating kit to be a set for tariff classification purposes, with the essential character imparted by the dye tablets.

The applicable subheading for the “Dip & Dress” egg decorating kit will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: Other: Other. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the “Spring Flowers” egg decorating kit will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: Other: Other. The rate of duty will be 3.1 percent ad valorem.

The samples submitted with your letter will be retained for training purposes.

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 Deborah Walsh at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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