10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of the "Koosh Creative Paint Center" from China.
Issued June 14, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A84147 (June 14, 1996)
Tariff classification
HTS codes: 9017.20.9090, 3924.90.5500, 9603.40.4060, 9603.90.8050
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
More rulings on the same tariff codes
The tariff classification of a cleaning brush from China.
The tariff classification of a squeegee from China.
The tariff classification of squeegees from Denmark.
The tariff classification of a pet toothbrush set from China.
The tariff classification and marking of a mop set from Turkey.
The tariff classification of surgical scrub brushes from China.
The classification, marking, and country of origin of two dryer vent cleaning kits from Vietnam.
The tariff classification of a mop from China.
The tariff classification of floor mounted brush systems from Germany.
The tariff classification of pipe cleaners from China.
Follow A84147
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.