A80481 A8 Ruling Active

The tariff classification of Pumpkin Colors Kit and Carve & Color Kit from China

Issued February 23, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8211.92.4060, 3213.10.0000

Headings: 8211, 3213

Product description

The prospective imports are follows: Item# Description 653221 Pumpkin Colors Kit consist of 8 colors acrylic paints and 2 plastic brushes. 653225 Carve and Color Kit consist of 1 carving saw, 1 plastic scoop, 1 paint bursh, 1 jack-o-candle(tea lite), and 6 colors acrylic paints

CBP rationale

The applicable subheading for the Pumpkin Colors Kit (Item# 653221) will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists, students' or signboard painters, colors and the like, in tablets, tubes, jars, pans or in similar forms or packings:. The applicable subheading for the Carve and Color Kit (Item# 253225) will be 8211.90.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for for other knives having fixed blades, and parts thereof: wiwth rubber or plastic handles.

Full text

NY A80481 February 23, 1996 CLA-2-32:RR:NC:FC:236 A80481 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 8211.92.4060 Ms. Maryanne Day Import Manager Paper Magic Group, Inc. 410 Adams Avenue Scranton, PA 18501 RE: The tariff classification of Pumpkin Colors Kit and Carve & Color Kit from China Dear Ms. Day: In your letter dated February 14, 1996, you requested a tariff classification ruling. The prospective imports are follows: Item# Description 653221 Pumpkin Colors Kit consist of 8 colors acrylic paints and 2 plastic brushes. 653225 Carve and Color Kit consist of 1 carving saw, 1 plastic scoop, 1 paint bursh, 1 jack-o-candle(tea lite), and 6 colors acrylic paints The applicable subheading for the Pumpkin Colors Kit (Item# 653221) will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists, students' or signboard painters, colors and the like, in tablets, tubes, jars, pans or in similar forms or packings:... colors in sets The rate of duty will be 6.5 percent on the entire set. The applicable subheading for the Carve and Color Kit (Item# 253225) will be 8211.90.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for for other knives having fixed blades, and parts thereof: wiwth rubber or plastic handles... Other. The rate of duty will be 1 cent eac plus 4.6 percent ad valorem. In addition, the tea lite candles (jack-o-candle) described above (HTS# 3406.00.0000) are subject to Anti-Dumping duties of 54.21 percent under Case # A-570-504. 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 Thomas Brady at 212-466-5744. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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