HS Code Classification of Coloring Kits US Customs>Customs Tax Consultant Kenya

The coloring kits consist of multiple articles classifiable under separate headings. They are packaged for retail sale. The components of the kits carry out a specific activity. These kits, therefore, meet the term “goods put up in sets for retail sale.” For item 1, we find that the coloring book confers the essential character of the set. For items 2 and 3, we find that the washable canvas and the doodle coloring mat confer the essential character. For item 4, the apron confers the essential character.

CLA-2-49:OT:RR:NC:N4:434

Ana Gomez

Veyer, LLC

6600 North Military Trail

Boca Raton, FL 33496

RE: The tariff classification of coloring kits from China

Dear Ms. Gomez:

In your letter, dated September 19, 2022, you requested a tariff classification ruling for four coloring kits. Samples and product descriptions were provided for our review.

Item 1, BRST80240, is a “3-D Marker Coloring Set.” It includes a spiral-bound coloring book containing eight 100% polypropylene non-woven sheets with pre-printed line drawings for the child to color; 12 color water soluble markers; a pair of cardboard 3-D glasses; and a plastic spray bottle. Once colored, the 3-D glasses will create an effect where the image will pop in 3-D. The coloring book is reusable, as the color washes away when sprayed with water and can be colored again multiple times. The items are packaged together in a box for retail sale.

Item 2, BRST80246, is a “3-D Washable Canvas.” It includes one 14″ x 10″ washable, reusable 100% polypropylene non-woven canvas bearing a pre-printed line drawing to be colored; six washable color markers; and a pair of cardboard 3-D glasses. The color can be washed away under running water in order for the drawing to be colored again multiple times. The items are packaged together in a box for retail sale.

Item 3, BRST80259, is a “Doodle Coloring Mat.” It includes one 20″ x 20″ washable, reusable 100% polypropylene coloring mat bearing a pre-printed line drawing on the front to be colored and 12 washable color markers. The color can be washed away under running water for the drawing to be colored again multiple times. The items are packaged together in a box for retail sale.

Item 4, BRST80265, is a bib style child’s apron and 12 washable watercolor markers. The apron is composed 100% polypropylene nonwoven material. The garment features capping along each side which extends to form a neck loop and waist ties. It measures approximately 17″ in width by 21″ length. The front of the apron is printed with a design enabling the child to color the apron multiple times after washing. The items are packaged together in a box for retail sale.

We must first determine whether the items meet the definition of a “set” for customs purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.

The coloring kits consist of multiple articles classifiable under separate headings. They are packaged for retail sale. The components of the kits carry out a specific activity. These kits, therefore, meet the term “goods put up in sets for retail sale.” For item 1, we find that the coloring book confers the essential character of the set. For items 2 and 3, we find that the washable canvas and the doodle coloring mat confer the essential character. For item 4, the apron confers the essential character.

The General Explanatory Notes to Chapter 49, HTSUS, provide in pertinent part: “… this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations…” As such, the coloring book, washable printed canvas, and doodle mat are articles of chapter 49. The apron, however, is a functional, wearable apron, so the printed aspect does not determine its essential nature and use.

The applicable subheading for Item 1, BRST80240, Marking Coloring Set, will be 4903.00.0000, HTSUS, which provides for “Children’s picture, drawing or coloring books,” The rate of duty will be Free.

The applicable subheading for Item 2, BRST80246, 3D Washable Canvas, and Item 3, BRST80259, Doodle Coloring Mat, will be 4911.91.4040, HTSUS, which provides for “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Other: Other.” The rate of duty will be Free.

The applicable subheading for Item 4, BRST80265, apron, will be 6210.10.9040, HTSUS, which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other…Other.” The rate of duty will be 16 percent ad valorem.

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 the World Wide Web at https://hts.usitc.gov/current.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4911.91.4040, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4911.91.4040, 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 Note 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, 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 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov.

Sincerely,

Steven A. Mack

Director

National Commodity Specialist Division

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