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The tariff classification of Walter Foster Oil Painting Kit from Hong Kong
Issued May 23, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B84761 (May 23, 1997)
Tariff classification
HTS codes: 3213.10.0000
Headings: 3213
GRI rules applied: GRI 3
Product description
The sample, Walter Foster Oil Painting Kit, contains the following: 1. "How To Paint With Oils", a 32 page step-by-step instruction book for beginners, 2. A set of six oil paints separately packaged in metal tubing with plastic caps, 3. Two artists' brushes, one measuring approximately 9 1/2" in overall length, the other measuring approximately 9 3/4" in overall length, 4. Five paper palette sheets, each measuring approximately 6"x 9", 5. One canvas paper measuring approximately 10 1/4"x 8", 6. One canvas board measuring approximately 10" x 8, 7. A Walter Foster Catalog of Instructional Art Products (1996), The kit is put up for retail sale in a "window box" type cardboard container, measuring approximately 10" x 9 3/4", and is designed for beginners in painting with oils. The sample, as described above is a set for Customs purposes and has the essential character of amusement colors in a set. It is classified in accordance with the General Rules of Interpretation (GRI) under GRI 3 (b).
CBP rationale
The applicable subheading for the Walter Foster Oil Painting Kit will be 3213.10.0000, Harmonized Tariff Schedule of the United States, which provides for Artists' students' or signboard painters' colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets.
Full text
NY B84761 May 23, 1997 CLA-2-32:RR:NC:2:236 B84761 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Rene Debrunner Vantage International Forwarding Ltd. 11222 La Cienega Boulevard, Suite 535 Inglewood, California 90304 RE: The tariff classification of Walter Foster Oil Painting Kit from Hong Kong Dear Ms. Debrunner: In your letter dated April 24, 1997, on behalf of your client, Walter Foster Publishing Inc., you requested a tariff classification ruling. The sample, Walter Foster Oil Painting Kit, contains the following: 1. "How To Paint With Oils", a 32 page step-by-step instruction book for beginners, 2. A set of six oil paints separately packaged in metal tubing with plastic caps, 3. Two artists' brushes, one measuring approximately 9 1/2" in overall length, the other measuring approximately 9 3/4" in overall length, 4. Five paper palette sheets, each measuring approximately 6"x 9", 5. One canvas paper measuring approximately 10 1/4"x 8", 6. One canvas board measuring approximately 10" x 8, 7. A Walter Foster Catalog of Instructional Art Products (1996), The kit is put up for retail sale in a "window box" type cardboard container, measuring approximately 10" x 9 3/4", and is designed for beginners in painting with oils. The sample, as described above is a set for Customs purposes and has the essential character of amusement colors in a set. It is classified in accordance with the General Rules of Interpretation (GRI) under GRI 3 (b). The applicable subheading for the Walter Foster Oil Painting Kit will be 3213.10.0000, Harmonized Tariff Schedule of the United States, which provides for Artists' students' or signboard painters' colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The rate of duty will be 6.5 percent ad valorem. This ruling is being issued under the provisions of Section 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 V. Gualario at 212-466-5744. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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