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The tariff classification of the "Deluxe Art Tool" from China.
Issued February 2, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L81944 (February 2, 2005)
Tariff classification
HTS codes: 3924.90.5500, 9608.20.0000, 9609.90.8000, 4911.91.4040, 3213.10.0000, 3926.90.9880, 3407.00.2000
Product description
The Deluxe Art Tool (style #6359) consists of art, clay and drawing supplies in a plastic toolbox type carrying case with a compartmented lid. The case contains 48 crayons, 16 containers of semi-moist paint packaged with a paint brush, 10 felt tipped markers, 10 sticks of modeling clay, 12 jumbo sticks of chalk, 4 containers of poster paint, printed adhesive paper stickers designed to be colored in, 4 plastic molds, 6 shaped plastic sponge paint applicators, and 2 plastic paint pots. The sample will be returned as you requested.
CBP rationale
The applicable subheading for the crayons and the chalk will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks, other, other. The applicable subheading for the plastic molds will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The applicable subheading for the modeling clay will be 3407.00.2000, HTS, which provides for modeling pastes, including those put up for children's amusement. The applicable subheading for the poster paints and watercolor paints with paintbrush will be 3213.10.0000, 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. The applicable subheading for the toolbox, plastic pots and sponge paint applicators will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The applicable subheading for the felt tipped markers will be 9608.20.0000, HTS, which provides for felt tipped and other porous-tipped pens and markers. The applicable subheading for the printed paper stickers will be 4911.91.4040, HTS, which provides for other (than certain enumerated) printed pictures, designs and photographs.
Full text
NY L81944 February 2, 2005 CLA-2-39:RR:NC:SP:221 L81944 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 3213.10.0000; 3407.00.2000; 3924.90.5500; 4911.91.4040; 9608.20.0000; 9609.90.8000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of the “Deluxe Art Tool” from China. Dear Mr. Maher: In your letter dated January 12, 2005, on behalf of Private Label Sourcing/ Roseart Industries, you requested a tariff classification ruling. A sample was provided with your letter. The Deluxe Art Tool (style #6359) consists of art, clay and drawing supplies in a plastic toolbox type carrying case with a compartmented lid. The case contains 48 crayons, 16 containers of semi-moist paint packaged with a paint brush, 10 felt tipped markers, 10 sticks of modeling clay, 12 jumbo sticks of chalk, 4 containers of poster paint, printed adhesive paper stickers designed to be colored in, 4 plastic molds, 6 shaped plastic sponge paint applicators, and 2 plastic paint pots. The sample will be returned as you requested. The applicable subheading for the crayons and the chalk will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks, other, other. The rate of duty will be free. The applicable subheading for the plastic molds will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the modeling clay will be 3407.00.2000, HTS, which provides for modeling pastes, including those put up for children's amusement. The rate of duty will be free. The applicable subheading for the poster paints and watercolor paints with paintbrush will be 3213.10.0000, 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. The rate of duty will be 6.5 percent ad valorem on the entire set. The applicable subheading for the toolbox, plastic pots and sponge paint applicators will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the felt tipped markers will be 9608.20.0000, HTS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem. The applicable subheading for the printed paper stickers will be 4911.91.4040, HTS, which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be free. 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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