B87054 B8 Ruling Active

The tariff classification of Dudley's Doodlers, Item #610588 and Dudley's Dip N Egg, Item #610592, from China

Issued August 4, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3212.90.0050

Headings: 3212

Product description

It is composed of five color packets (blue, pink, yellow, green and purple), 10 foam-tipped, speckling sponges, 10 plastic Dudley's egg rings and a plastics "doodler" tray measuring approximately 8 3/4" x 6 1/2" x 3/4". The product will be used to coloring and decorating eggs. Item #610592, Dudley's Dip N Egg, is an Easter Egg Coloring Kit put up for retail sale in a cardbroad packing. It is composed of six color packets (green, purple, blue, pink, yellow and orange), 1 plastic egg dipper, measuring approximately 5" in length, and a 5 3/4" x 4 1/4" paper/adhesive sheet containing 88 mini stickers. The product will be used to color and decorate Easter eggs.

CBP rationale

The applicable subheading for the above described samples will be 3212.90.0050, Harmonized Tariff Schedule of the United States, which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacature of paints (including enamels); stamping foils; dyes and other coloring matter put in forms or packings for retail sale: Other: Other.

Full text

NY B87054 August 4, 1997 CLA-2-32:RR:NC:2:236 B87054 CATEGORY: Classification TARIFF NO.: 3212.90.0050 Ms. Sally Berghauser The Paper Magic Group, Inc. P.O. Box 977 Scranton, PA 18501 RE: The tariff classification of Dudley's Doodlers, Item #610588 and Dudley's Dip N Egg, Item #610592, from China Dear Ms. Berghauser: In your letter dated June 20, 1997, you requested a tariff classification ruling. The samples submitted are as follows: Item # 610588, Dudley's Doodlers, is an Easter Egg Coloring Kit put up for retail sale in a cardbroad packing. It is composed of five color packets (blue, pink, yellow, green and purple), 10 foam-tipped, speckling sponges, 10 plastic Dudley's egg rings and a plastics "doodler" tray measuring approximately 8 3/4" x 6 1/2" x 3/4". The product will be used to coloring and decorating eggs. Item #610592, Dudley's Dip N Egg, is an Easter Egg Coloring Kit put up for retail sale in a cardbroad packing. It is composed of six color packets (green, purple, blue, pink, yellow and orange), 1 plastic egg dipper, measuring approximately 5" in length, and a 5 3/4" x 4 1/4" paper/adhesive sheet containing 88 mini stickers. The product will be used to color and decorate Easter eggs. The applicable subheading for the above described samples will be 3212.90.0050, Harmonized Tariff Schedule of the United States, which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacature of paints (including enamels); stamping foils; dyes and other coloring matter put in forms or packings for retail sale: Other: Other. The rate of duty will be 3.1 percent 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 V. Gualario at 212-466-5744. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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