889159 88 Ruling Active

The tariff classification of Mini-Easter Decorating Kit (Item#21813) from Taiwan, Hong Kong or China.

Issued August 24, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3213.10.0000

Headings: 3213

GRI rules applied: GRI 3(b)

Product description

The tariff classification of Mini-Easter Decorating Kit (Item#21813) from Taiwan, Hong Kong or China.

CBP rationale

The applicable subheading for the Mini-Easter Decorating Kit will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for colors in sets.

Full text

NY 889159 August 24, 1993 CLA-2-32:S:N:N7:236 889159 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Cleta J Magyar Impact International, Inc. 1515 N. Federal Highway Suite 208 Boca Raton, FL 33432 RE: The tariff classification of Mini-Easter Decorating Kit (Item# 21813) from Taiwan, Hong Kong or China. Dear Ms. Magyar: In your letter dated August 6, 1993, you requested a tariff classification ruling. The prospective import is made of the following: 1. 6 Rubber Stamps 2. 1 Stamp Pad 3. 2 Egg Stencil 4. 1 Sheet of Mini Stickers 5. 4 (Egg Coloring Tablets) Dye 6. 1 Mini Paint Set (6 Water Colors) 7. 1 Egg Dipper 8. 6 Decals 9. 4 Mini Makers 10. A plastic case containing the kit item The decorating Kit will be imported and sold as a set. The set is designed for the amusement of children. Based on value and use, the Mini Paint Set convey the essential character of the set. (GRI 3(b)) The applicable subheading for the Mini-Easter Decorating Kit will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →