CBP Ruling 879572 — The tariff classification of craft assembly kits from Hong Kong or China

Tariff classification

Headings: 3213, 9609

Product description

The merchandise consists of three craft kits. The first is the # 7010 Sandi Sew and Color, containing six 8x10 cards for coloring, six pieces of yarn with aglets, eight crayons, two sparkle paints, one brush and packaging. The second kit is the #7020 Sandi Smart Art. It contains three punch- out cardboard dolls with stands, four 8 1/2x11 pages of cut-out doll fashions, eight crayons, eight watercolor paints with brush, three sparkle paint stains, one instruction sheet, and packaging. The third kit is the #7030 Sandi Sparkle Art Craft Assembly Kit, containing two 8x10 cardboard paint-by-number board, 6 pots of acrylic paint, two pots of sparkle paint, one brush, stick-on gemstones, an instruction sheet, and packaging.

CBP rationale

The applicable subheading for the Sandi Sparkle Art and the Sandi Smart Art will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artist's, student's 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. The applicable subheading for the Sandi Sew and Color will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for crayons, other.

Full text

NY 879572 November 3, 1992 CLA-2-96:S:N:N1:113 879572 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 9609.90.8000 Mr. John F. Norris W. J. Norris Inc. 310 North Street P.O. Box 3426 Windsor Locks, CT 06096-3426 RE: The tariff classification of craft assembly kits from Hong Kong or China Dear Mr. Norris: In your letter dated October 16, 1992, on behalf of Totsy Manufacturing Co., you requested a tariff classification ruling. The merchandise consists of three craft kits. The first is the # 7010 Sandi Sew and Color, containing six 8x10 cards for coloring, six pieces of yarn with aglets, eight crayons, two sparkle paints, one brush and packaging. The second kit is the #7020 Sandi Smart Art. It contains three punch- out cardboard dolls with stands, four 8 1/2x11 pages of cut-out doll fashions, eight crayons, eight watercolor paints with brush, three sparkle paint stains, one instruction sheet, and packaging. The third kit is the #7030 Sandi Sparkle Art Craft Assembly Kit, containing two 8x10 cardboard paint-by-number board, 6 pots of acrylic paint, two pots of sparkle paint, one brush, stick-on gemstones, an instruction sheet, and packaging. The applicable subheading for the Sandi Sparkle Art and the Sandi Smart Art will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artist's, student's 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. The rate of duty will be 6.5% on the entire set. The applicable subheading for the Sandi Sew and Color will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for crayons, other. The rate of duty will be 5.5 cents per gross plus 3.4% ad valorem. The duty per gross is taken on gross pieces included, not on gross sets. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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