The tariff classification of Egg Coloring Racer, Item# 1779 from China

N004032 December 14, 2006 CLA-2-32:RR:NC:236:N.004032 CATEGORY: Classification TARIFF NO.: 3212.90.0050 Mr. Ken August Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of Egg Coloring Racer, Item# 1779 from China Dear Mr. August: In your letter dated November 10, 2006, you requested a tariff classification ruling. The samples submitted Egg Coloring Racer, Item# 1779, is an Easter Egg Coloring Kit put up for retail sale in a cardboard packing. It is composed of five egg dye tablets, one metal egg dipper, three toy racing car kits, one cardboard sheet that separate into six egg stands, one finish line game piece, three cardboard figures and one sheet of 36 decal stickers. The applicable subheading for the Egg Coloring Racer, Item# 1779, will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: Other: Other. The rate of duty will be 3.1 percent ad valorem. The dye coloring tablets of U.S. origin will be eligible for entry as American Goods Returned provided the documentary requirements of 19 C.F.R. 10.1 are satisfied. The applicable subheading for the dye coloring tablets will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTSUS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Other; Other. Products in subheading 9801.00.1097 are free of duty. 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