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The tariff classification of Scrap Booking Painting Kit, Item #CK06JTNT004 from China
Issued September 14, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M86126 (September 14, 2006)
Tariff classification
HTS codes: 3213.10.0000
Headings: 3213
GRI rules applied: GRI 3
Product description
The prospective import is a scrap booking painting kit. The scrap booking painting kit consists of three bottles of paints, six cardstocks, six acrylic accents, four acrylic charms, two foam brushes, one glitter, one sticker sheet, one pigment powder, two mixing cups, six sheets of patterned paper, one paint combo, rub on alphabet letters, two applicator sticks, five transparency sheets, five wax paper squares, one cardboard punch out shape sheet, 26 chip board letters, eight glue dots and an instruction booklet. For Customs purposes, the scrap booking painting set will be classified as follows: GRI 3 (b) is applicable when goods are prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3 (b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case the paints for the scrap booking painting set is the essential character of the set.
CBP rationale
The applicable subheading for the Scrap Booking Painting Kit 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: color in sets.
Full text
NY M86126 September 14, 2006 CLA-2-32:RR:NC:SP:236 M86126 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Yvonne M Whitley The Millwork Trading Co., Ltd. 1359 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of Scrap Booking Painting Kit, Item #CK06JTNT004 from China Dear Ms. Whitley: In your letter dated August 22, 2006 you requested a tariff classification ruling. The prospective import is a scrap booking painting kit. The scrap booking painting kit consists of three bottles of paints, six cardstocks, six acrylic accents, four acrylic charms, two foam brushes, one glitter, one sticker sheet, one pigment powder, two mixing cups, six sheets of patterned paper, one paint combo, rub on alphabet letters, two applicator sticks, five transparency sheets, five wax paper squares, one cardboard punch out shape sheet, 26 chip board letters, eight glue dots and an instruction booklet. For Customs purposes, the scrap booking painting set will be classified as follows: GRI 3 (b) is applicable when goods are prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3 (b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case the paints for the scrap booking painting set is the essential character of the set. The applicable subheading for the Scrap Booking Painting Kit 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: color in sets. The rate of duty will be 6.5 percent ad valorem 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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