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886279 88 Ruling Active

The tariff classification of Kreative Kidz (Creative Arts Kit)from Canada.

Issued June 8, 1993 by U.S. Customs and Border Protection.

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88 886279 (June 8, 1993)

Tariff classification

HTS codes: 3213.10.0000

Headings: 3213

GRI rules applied: GRI 3

Product description

The prospective import is made up if the following: Items Value Country of Origin 1. Poster Paint Set $4.95 China 2. Water Color Paint Set $1.29 China 3. Scissors $1.99 China 4. Glue Stick $0.99 Germany 5. Sidewalk Chalk $1.99 Taiwan 6. Modelling Clay $3.99 Spain 7. Crayons $1.29 China 8. Crayons Figure $0.79 Taiwan 9. Constructive Pad $0.99 Canada The Creative Arts Kit will be imported and sold as a complete set. The set is designed for the amusement of children. Based on value, the poster paint and water colors would convey the essential character of the set, (GRI 3 (b)).

CBP rationale

The applicable subheading for the Kreative Kidz 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, pan or in similar forms of packing, colors in sets.

Full text

NY 886279 June 8, 1993 CLA-2-32:S:N:N7:236 886279 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Ann Williams A.N. Deringer, Inc. 173 West Service Road Champlain, NY 12919 RE: The tariff classification of Kreative Kidz (Creative Arts Kit) from Canada. Dear Ms. Williams: In your letter dated May 10, 1993, on behalf of your client, Promex Marketing, you requested a tariff classification ruling. The prospective import is made up if the following: Items Value Country of Origin 1. Poster Paint Set $4.95 China 2. Water Color Paint Set $1.29 China 3. Scissors $1.99 China 4. Glue Stick $0.99 Germany 5. Sidewalk Chalk $1.99 Taiwan 6. Modelling Clay $3.99 Spain 7. Crayons $1.29 China 8. Crayons Figure $0.79 Taiwan 9. Constructive Pad $0.99 Canada The Creative Arts Kit will be imported and sold as a complete set. The set is designed for the amusement of children. Based on value, the poster paint and water colors would convey the essential character of the set, (GRI 3 (b)). The applicable subheading for the Kreative Kidz 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, pan or in similar forms of packing, colors in sets. The duty rate will be 6.5 percent ad valorem on the entire set. 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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