A84147 A8 Ruling Active

The tariff classification of the "Koosh Creative Paint Center" from China.

Issued June 14, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9017.20.9090, 3924.90.5500, 9603.40.4060, 9603.90.8050

Headings: 9603, 9017, 3924

Product description

The submitted sample, the Koosh Creative Paint Center, is a paint set designed to be used by children. It is made of molded plastic and consists of a large paint tray and accessories. The tray measures approximately 13 " x 8 ". The tray has round holes for paint bottles as well as holes for mixing paints. The center of the tray can be used to hold brushes and stencils, etc. The paint set also contains a kooshball roller, kooshball stomper and a brush. In addition, the paint set contains three stencils with various cut outs such as fish and flowers, etc.

CBP rationale

The applicable subheading for the paint tray will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The applicable subheading for the kooshball roller and kooshball stomper will be 9603.40.4060, HTS, which provides for... paint... brushes; paint pads and rollers: Other: Other. The rate of duty will be 4% ad valorem. The applicable subheading for the brush will be 9603.90.8050, HTS, which provides for Brooms, brushes,. The applicable subheading for the stencils will be 9017.20.9090, HTS, which provides for .

Full text

NY A84147 June 14, 1996 CLA-2-96:RR:NC:TP:344 A84147 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 9603.40.4060; 9603.90.8050; 9017.20.9090 Mr. Arlen T. Epstein Serko & Simon One World Trade Center Suite 3371 New York, NY 10048 RE: The tariff classification of the "Koosh Creative Paint Center" from China. Dear Mr. Epstein: In your letter dated May 24, 1996, on behalf of OddzOn Products Inc., a wholly owned subsidiary of Russ Berrie and Company, Inc., you requested a tariff classification ruling. The submitted sample, the Koosh Creative Paint Center, is a paint set designed to be used by children. It is made of molded plastic and consists of a large paint tray and accessories. The tray measures approximately 13 " x 8 ". The tray has round holes for paint bottles as well as holes for mixing paints. The center of the tray can be used to hold brushes and stencils, etc. The paint set also contains a kooshball roller, kooshball stomper and a brush. In addition, the paint set contains three stencils with various cut outs such as fish and flowers, etc. The applicable subheading for the paint tray will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4% ad valorem The applicable subheading for the kooshball roller and kooshball stomper will be 9603.40.4060, HTS, which provides for... paint... brushes; paint pads and rollers: Other: Other. The rate of duty will be 4% ad valorem. The applicable subheading for the brush will be 9603.90.8050, HTS, which provides for Brooms, brushes,...: Other: Other: Other. The rate of duty will be 4.5% ad valorem. The applicable subheading for the stencils will be 9017.20.9090, HTS, which provides for ... Other drawing, marking-out or mathematical calculating instruments...: Other: Other. The rate of duty will be 5.3% ad valorem. 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 Stanley Schwartz at 212-466-5895. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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