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The tariff classification of the "Colorland Roll Art Activity Set" from China and Hong Kong.
Issued June 11, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I82555 (June 11, 2002)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The Colorland Roll Art Activity Set (Model 22505) consists of a roll of paper, 8 watercolors, 1 paintbrush, 4 felt tip markers, 8 crayons and a plastic paper roller dispenser that serves as a desktop organizer with compartments to store the markers, crayons and other items. The activity set is classified as a set, and the essential character is imparted by the roller dispenser.
CBP rationale
The applicable subheading for the Colorland Roll Art Activity Set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies.
Full text
NY I82555 June 11, 2002 CLA-2-39:RR:NC:SP:221 I82555 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Lorrie Heavey ATE Logistics, Inc. 855 South 192nd, Suite 900 SeaTac, WA 98148 RE: The tariff classification of the “Colorland Roll Art Activity Set” from China and Hong Kong. Dear Ms. Heavey: In your letter dated May 20, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The Colorland Roll Art Activity Set (Model 22505) consists of a roll of paper, 8 watercolors, 1 paintbrush, 4 felt tip markers, 8 crayons and a plastic paper roller dispenser that serves as a desktop organizer with compartments to store the markers, crayons and other items. The activity set is classified as a set, and the essential character is imparted by the roller dispenser. The applicable subheading for the Colorland Roll Art Activity Set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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