M84993 M8 Ruling Active

The tariff classification of Horses and Holidays Crafts and Activities, Item #700676 from China

Issued July 31, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3213.10.0000

Headings: 3213

Product description

The sample submitted, Holiday Activity Kit consists of one paintbrush, a horse shape cookie cutter, unfinished photo frame, gold stamp pad, a Breyer mini whinnie horse model, sticker sheet, stencil sheet, silver cord wire, foam stamp, red bow garland, one “s” hook finial bead, metallic snowflakes, five paint pots and instruction booklet

CBP rationale

The applicable subheading for the Holiday Activity Kit, Item #700676 will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 M84993 July 31, 2006 CLA-2-32:RR:NC:SP:236 M84993 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Cecilia Balaguer 14 Industrial Road Pequannock, NJ 07440 RE: The tariff classification of Horses and Holidays Crafts and Activities, Item #700676 from China Dear Ms. Balaguer: In your letter dated June 21, 2006, you requested a tariff classification ruling. The sample submitted, Holiday Activity Kit consists of one paintbrush, a horse shape cookie cutter, unfinished photo frame, gold stamp pad, a Breyer mini whinnie horse model, sticker sheet, stencil sheet, silver cord wire, foam stamp, red bow garland, one “s” hook finial bead, metallic snowflakes, five paint pots and instruction booklet The applicable subheading for the Holiday Activity Kit, Item #700676 will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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