CBP Ruling G83632 — The tariff classification of “Glass Deco” from China

Tariff classification

Headings: 3213

GRI rules applied: GRI 1

Product description

The sample, Amos “Glass Deco”, contains the following: 13 bottles of various “Glass Deco” colors. Information provided by WalMart indicates the “Glass Deco” is primarily composed of polyacrylic copolymer, propylene glycol and a colorant. 2 plastic nozzles for the bottles of “Glass Deco” colors. 13 paper patterns 5 clear sheets of plastic 1 illustrated leaflet The kit is put up for retail sale in a “window box” type cardboard container. Merchandise is classified under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represents the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. Heading 3213, HTSUS, 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.” The ENs to heading 3213 indicates that, among other items, the heading includes colors and paints (including watercolors) that are sold in sets or outfits, with or without brushes, palettes, palette knives, stumps, pans, etc. Heading 3213 appears sufficiently broad to cover the components of the “Glass Deco” sample. It is classified in accordance with GRI 1.

CBP rationale

The applicable subheading for the “Glass Deco” will be 3213.10.000, HTSUS, 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 G83632 November 13, 2000 CLA-2-32:RR:NC:2:236 G83632 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Bernice Rudd Classification Specialist Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-0410 RE: The tariff classification of “Glass Deco” from China Dear Ms. Rudd: In your letter dated October 24, 2000 you requested a tariff classification ruling. The sample, Amos “Glass Deco”, contains the following: 13 bottles of various “Glass Deco” colors. Information provided by WalMart indicates the “Glass Deco” is primarily composed of polyacrylic copolymer, propylene glycol and a colorant. 2 plastic nozzles for the bottles of “Glass Deco” colors. 13 paper patterns 5 clear sheets of plastic 1 illustrated leaflet The kit is put up for retail sale in a “window box” type cardboard container. Merchandise is classified under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represents the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. Heading 3213, HTSUS, 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.” The ENs to heading 3213 indicates that, among other items, the heading includes colors and paints (including watercolors) that are sold in sets or outfits, with or without brushes, palettes, palette knives, stumps, pans, etc. Heading 3213 appears sufficiently broad to cover the components of the “Glass Deco” sample. It is classified in accordance with GRI 1. The applicable subheading for the “Glass Deco” will be 3213.10.000, HTSUS, 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% on the entire set. 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 Deborah Walsh at 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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