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NY N004746




January 22, 2007

CLA-2-32:RR:NC:236:N004746

CATEGORY: CLASSIFICATION

TARIFF NO.:3213.10.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of Paint by Number, Item# 90321 from China

Dear Mr. Hoffacker:

In your letter dated December 13, 2006, on behalf of your client, Big Lots Stores, Inc., you requested a tariff classification ruling.

The sample submitted is a Paint By Number Kit, Item#90321. The Paint By Number Kit consists of 10 watercolors, 1 paint brush and a paint board.

The applicable subheading for the Paint by Number, Item# 90321 will be 3213.10.0000, Harmonized Tariff Schedule of the United States (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: 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. Paint By Number, Item# 90321 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).

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 http://www.usitc.gov/tata/hts/.

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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