J86566 J8 Ruling Active

The tariff classification of Color by Numbers #1, and Sun Deco #1,4, and 6 from Korea

Issued July 10, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3213.10.0000, 7326.20.0070, 3926.40.0000

Headings: 3926, 7326, 3213

Product description

Item SD5B6-D5, Sun Deco #1, contains 3 plastic suncatchers and 6 color tubes of “glass deco”. Item SD10B6-D3, Sun Deco #4, contains 2 plastic suncatcher key chains and 6 color tubes of “glass deco”. Item SD10B6-D4, Sun Deco #6, contains 2 plastic suncatchers and 6 color tubes of “glass deco”.

CBP rationale

The applicable subheading for the Color by Number 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: 6. The applicable subheading for the Sun Deco #1 and Sun Deco #6 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the Sun Deco #4 will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, articles of iron or steel wire, other.

Full text

NY J86566 July 10, 2003 CLA-2-32:RR:NC:SP 236 J86566 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 3926.40.0000; 7326.20.0070 Ms. Julie Scoggan Evans and Wood & Co., Inc. 612 E. Dallas Rd, Ste 200 Grapevine, TX 76051 RE: The tariff classification of Color by Numbers #1, and Sun Deco #1,4, and 6 from Korea Dear Ms. Scoggan: In your letter dated June 13, 2003, on behalf of your client, Hobby Lobby, you requested a tariff classification ruling. The samples submitted are as follows: Item CBN22P6-D1, Color by Numbers #1, contains 1 pattern, 1 clear vinyl sheet, 6 color tubes of “glass deco”, and 1 paintbrush. Item SD5B6-D5, Sun Deco #1, contains 3 plastic suncatchers and 6 color tubes of “glass deco”. Item SD10B6-D3, Sun Deco #4, contains 2 plastic suncatcher key chains and 6 color tubes of “glass deco”. Item SD10B6-D4, Sun Deco #6, contains 2 plastic suncatchers and 6 color tubes of “glass deco”. The applicable subheading for the Color by Number 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: 6.5 percent on the entire set. The applicable subheading for the Sun Deco #1 and Sun Deco #6 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the Sun Deco #4 will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 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 Deborah Walsh at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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