The tariff classification of Walter Foster Chinese Brush Painting Kit from China

NY K81024 December 3, 2003 CLA-2-32:RR:NC:SP:236 K81024 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Antoinette McKnight Yellow Global Aspen Corporation Park 1480 Route 9 North Suite 208 Woodbridge, NJ 07095 RE: The tariff classification of Walter Foster Chinese Brush Painting Kit from China Dear Ms. McKnight: In your letter dated November 3, 2003, on behalf of your client, Scholastic, Inc., you requested a tariff classification ruling. The sample, Walter Foster Chinese Brush Painting Kit, contains the following: 1. Learn the Art of Chinese Brush Painting, a 32 pages step-by-step instruction book for beginners, 2. A set of eight watercolor paints packaged in metal tubing with plastic caps, 3. Two artist brushes, measuring approximately 7” in overall length, 4. One ink stick measuring approximately ½’ x 2 ½”, 5. One ink stone measuring approximately 2” x 2 ¾”, 6. Five paper palette sheets, each measuring approximately 6” x 9”, The kit is put up for retail sale and is designed as an introductory kit in the art of Chinese brush painting. The applicable subheading for the Walter Foster Chinese Brush Painting Kit will be 3213.10.0000, Harmonized Tariff Schedule of the United States, which provides for Artist's, students' or signboard painter's 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 percent ad valorem 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 Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division