10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

C80502 C8 Ruling Active

The tariff classification of washable paint kit, Item# MC5000 from Canada

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

Cite this ruling

Copies to clipboard

C8 C80502 (November 10, 1997)

Tariff classification

HTS codes: 3213.10.0000

Headings: 3213

Product description

The sample submitted is a washable paint kit consisting of the following: Four plastic containers, each consisting of three parts: lid, non spill top with a hole and container measuring approximately 3 3/4" in height and 3 3/4 at it widest diameter, Four artists' paint brushes approximately 7 1/2" in length, Four containers of water color paints (red, yellow, purple and blue).

CBP rationale

The applicable subheading for the Washable Paint 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: color in sets.

Full text

NY C80502 November 10, 1997 CLA-2-32:RR:NC:2:236 C80502 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Mr. J. Kevin Anderson Battat Inc./Adica Pongo Inc. 44 Martina Circle, P.O. Box 1264 Plattsburgh NY 12901 RE: The tariff classification of washable paint kit, Item# MC5000 from Canada Dear Mr. Anderson: In your letter dated October 8, 1997, you requested a tariff classification ruling. The sample submitted is a washable paint kit consisting of the following: Four plastic containers, each consisting of three parts: lid, non spill top with a hole and container measuring approximately 3 3/4" in height and 3 3/4 at it widest diameter, Four artists' paint brushes approximately 7 1/2" in length, Four containers of water color paints (red, yellow, purple and blue). The applicable subheading for the Washable Paint 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: color in sets. The 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow C80502

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.