J80123 J8 Ruling Active

The tariff classification of SmArty Paints children’s paints set from China

Issued January 17, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3213.10.0000

Headings: 3213

Product description

These items are packaged for retail sale in a cardboard box.

CBP rationale

The applicable subheading for the SmArty Paints 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: colors in sets: 6.

Full text

NY J80123 January 17, 2003 CLA-2-32:RR:NC:SP:236 J80123 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Mr. Michael J. Mercer Cargo Service Building 80 J.F.K. International Airport Jamaica, NY 11430 RE: The tariff classification of SmArty Paints children’s paints set from China Dear Mr. Mercer: In your letter dated January 6, 2003, on behalf of your client, P&M Products USA, Inc., you requested a tariff classification ruling. The sample submitted, SmArty Paints, consists of 4 water color paint cakes, 4 paint brush applicators, instruction sheet, 10 white 8 1/2” X 11 paper sheets and a plastic tray fitted to hold the contents. These items are packaged for retail sale in a cardboard box. The applicable subheading for the SmArty Paints 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: colors in sets: 6.5 percent 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 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →