C80476 C8 Ruling Active

The tariff classification of Fantastic Cel Painter, Item #8579 from Mexico

Issued November 10, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3213.10.0000

Headings: 3213

Product description

The sample submitted is a Fantastic Cel Painter Kit, consisting of the following: Four acetate cels, Two paper picture frame mats with scenic backgrounds, One small artists' paint brush approximately 6 1/2" in length, Six container of water color paints (brown, yellow, red, white and blue).

CBP rationale

The applicable subheading for the Fantastic Cel Painter will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 C80476 November 10, 1997 CLA-2-32:RR:NC:2:236 C80476 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Regina M. Bernard Hasbro P.O. Box 1059 Pawtucket, Rhode Island 02862-1059 RE: The tariff classification of Fantastic Cel Painter, Item #8579 from Mexico Dear Ms. Bernard: In your letter dated October 3, 1997, you requested a tariff classification ruling. The sample submitted is a Fantastic Cel Painter Kit, consisting of the following: Four acetate cels, Two paper picture frame mats with scenic backgrounds, One small artists' paint brush approximately 6 1/2" in length, Six container of water color paints (brown, yellow, red, white and blue). The applicable subheading for the Fantastic Cel Painter will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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. You indicate that you will import these items separately. If so, they will be classified as follows: Item HTS# Duty Rate -Acetate Cels 4911.91.4040 2.2% -Paper Picture Frame with 4911.31.3000 Free Scenic Backgrounds -Color Paint Set 3213.10.0000 6.5% -Plastic Paintbrush 9603.30.2000 3.6% 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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