C80018 C8 Ruling Active

The tariff classification of Leonardo Scientist Inventor Artist Kit from China

Issued November 6, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3213.10.0000

Headings: 3213

Product description

One plastic cup, 4 oz. One vanishing point and line design template, Three food dyes (red, yellow and blue). 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 3 (b).

CBP rationale

The applicable subheading for the Leonardo Scientist Inventor Artist Kit will be 3213.10.0000, Harmonized Tariff Schedule of the United States, which provides for Artists', students' or signbroad painters' colors, modifying tints, amusment colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: color in sets.

Full text

NY C80018 November 6, 1997 CLA-2-32:RR:NC:2:236 C80018 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Mr. Jeff Black Carson-Dellosa Publishing Co., Inc. P.O. Box 35665 Greensboro, North Carolina 27425-5665 RE: The tariff classification of Leonardo Scientist Inventor Artist Kit from China Dear Mr. Black: In your letter dated September 16, 1997, you requested a tariff classification ruling. The sample submitted is a Leonardo Scientist Inventor Artist Kit, consisting of the following: Three slotted craft sticks, each approximately 4 1/2" in length and 3/8" in diameter, One craft stick approximately 4 1/2" in length and 3/8" in diameter, One small artist's paint brush approximately 6 1/2" in length, One acetate sheet, One chunk of clay approximately 3 5/8" x 1" x 1", One Mona Goose template, one container of plastic of Paris, Four plastic cups with lids, 2 oz. One plastic cup, 4 oz. One vanishing point and line design template, Three food dyes (red, yellow and blue). 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 3 (b). The applicable subheading for the Leonardo Scientist Inventor Artist Kit will be 3213.10.0000, Harmonized Tariff Schedule of the United States, which provides for Artists', students' or signbroad painters' colors, modifying tints, amusment colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: color in sets. The general rate of duty will be 6.5 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, Robert Swierupski Director National Commodity Specialist Division

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