N004275 N0 Ruling Active

The tariff classification of Easter Fun Paint Set, Item# 0510608 from China

Issued January 9, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3213.10.0000

Headings: 3213

Product description

The product is packaged and put up for the amusement of children.

CBP rationale

The applicable subheading for the Easter Fun Paint Set, Item# 0510608 will be 3213.10.0000, Harmonized Tariff Schedule of the United States, 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

N004275 January 9, 2007 CLA-2-32:RR:NC:236:N004275 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of Easter Fun Paint Set, Item# 0510608 from China Dear Mr. Hoffacker: In your letter dated December 1, 2006, on behalf of your client, Big Lots Stores, Inc., you requested a tariff classification ruling. The sample submitted, Easter Fun Paint Set, Item# 0510608, consists of 4 water color paint, 1 paint brush and two plaster ornaments in a blister package put up for retail sale. The product is packaged and put up for the amusement of children.      The applicable subheading for the Easter Fun Paint Set, Item# 0510608 will be 3213.10.0000, Harmonized Tariff Schedule of the United States, 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. 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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