NY J87779 - The tariff classification of Dudley’s Groovy Eggs Easter Egg (Item# 6108910), Dudley’s Egg Coloring Kit (Item# 6105780), Dudley’s Swirl an Egg (Item# 6117300), Dudley’s Speckle Easter Egg Coloring Kit (Item# 100400/6100401) and Dudley’s Rainbow Colors Egg Coloring Kit (Item# 6106450) from China - United States International Trade Commision Rulings

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NY J87779

August 25, 2003

CLA-2-32:RR:NC:SP:236 J87779

CATEGORY: CLASSIFICATION

TARIFF NO.: 3212.90.0050

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

RE: The tariff classification of Dudley’s Groovy Eggs Easter Egg (Item# 6108910), Dudley’s Egg Coloring Kit (Item# 6105780), Dudley’s Swirl an Egg (Item# 6117300), Dudley’s Speckle Easter Egg Coloring Kit (Item# 100400/6100401) and Dudley’s Rainbow Colors Egg Coloring Kit (Item# 6106450) from China

Dear Mr. Shostak:

In your letter dated August 1, 2003, you requested a tariff classification ruling.

The samples submitted were as follows:

Item# 6108910
The Dudley’s “Groovy Eggs” egg decorating kit consists of five coloring tablets, wire dipper, sticker sheet of fuzzy sticker shapes, plastic drying tray, and egg ring holders.

Item# 6105780
The Dudley’s “Egg Coloring Kit” egg decorating kit consists of six liquid dye packets, nine punch-out drying egg holder, 88 Easter stickers, plastic drying wire dipper, and wax crayon.

Item# 6117300
The Dudley’s “Swirl an Egg” egg decorating kit consists of six liquid dye packets, wire dipper, plastic drying tray, and 6 punch-out packet holder.

Item# 6100400/6100401
The Dudley’s “Speckle Easter Egg Coloring Kit” egg decorating kit consists of five liquid dye packets, five sponges, and plastic sponging tray.

Item# 610450
The Dudley’s “Rainbow Colors Egg Coloring Kit” egg decorating kit consists of five liquid dye packets, 12 plastic coloring pouches, plastic drying tray, and 12 punch-out egg ring holders.

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 and liquid dye packets.

The applicable subheading for the Dudley’s Groovy Eggs Easter Egg (Item# 6108910), Dudley’s Egg Coloring Kit (Item# 6105780), Dudley’s Swirl an Egg (Item# 6117300), Dudley’s Speckle Easter Egg Coloring Kit (Item# 6100400/6100401 and Dudley’s Rainbow Colors Egg Coloring Kit (Item# 6106450) will be 3212.90.0050, Harmonized Tariff Schedule of the United States, which provides for 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 dyes tablets and liquid dye packets, of U.S. origin, will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. §10.1 are satisfied. The applicable subheading for the tint tablets will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1097 are free of duty.

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 Harvey Kuperstein at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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