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NY L83841




April 18, 2005

CLA-2-32:RR:NC:SP:236 L83841

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 115581

RE: The tariff classification of Flower Pot Painting Set, Style #1314 from China

Dear Mr. Maher:

In your letter dated April 1, 2005, on behalf of your client, Roseart Industries, you requested a tariff classification ruling.

The sample submitted is a Flower Pot Painting Set, Style #1314. The Flower Pot Painting Set consists of 6 watercolors, 1 brush, sticker sheet, gem and jewel, white glue and 2 ready to paint pots.

The applicable subheading for Flower Pot Painting Set, Style #1314, will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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: 6.5 percent on the entire set.

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 re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component that 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. Flower Pot Painting Set, Style #1314, is considered a set for tariff classification purposes. The paint component imparts the essential character to the set, so the set will be classified in accordance with GRI 3 (b).

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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