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L88142 L8 Ruling Active

The tariff classification of Studio Set (Style #612) from China

Issued October 27, 2005 by U.S. Customs and Border Protection.

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L8 L88142 (October 27, 2005)

Tariff classification

HTS codes: 3213.10.0000

Headings: 3213

Product description

The Studio Set consists of 24 color pencils, 18 watercolor pencils, 12 acrylic tube paints, 12 pc sketching set, 8 camel hair paintbrushes, 6 nylon brushes, 6 tortillions, 1 brush tub, 1 10-well paint tray and 1 sketch pad. This product is put up for retail sale as a set for the amusement of children.

CBP rationale

The applicable subheading for the Studio Set 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.

Full text

NY L88142 October 27, 2005 CLA-2-32:RR:NC:SP:236 L88142 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Stacy Bauman American Shipping Company Inc, 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of Studio Set (Style #612) from China Dear Ms. Bauman: In your letter dated October 10, 2005, on behalf of your client, Loew-Cornell Inc., you requested a tariff classification ruling. The Studio Set consists of 24 color pencils, 18 watercolor pencils, 12 acrylic tube paints, 12 pc sketching set, 8 camel hair paintbrushes, 6 nylon brushes, 6 tortillions, 1 brush tub, 1 10-well paint tray and 1 sketch pad. This product is put up for retail sale as a set for the amusement of children. The applicable subheading for the Studio Set 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. 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

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