N005696 N0 Ruling Active

The tariff classification of The Ultimate Fabric Painter from China

Issued February 20, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.20.9000

Headings: 8424

Product description

You submitted a sample with your request. This sample will be returned as you requested. The item concerned is an air brush kit used to decorate fabric. The kit is said to be packaged at the time of importation and functions in such a way as to make it a set for tariff purposes. The Ultimate Fabric Painter kit includes a Patented Ultimate Fabric Painter Dispenser with attached airline, a 1.5V battery-operated air pump (Kit does not include batteries), 3 paint cartridge assemblies, 9 pre-cut applicator tips. 3 uncut applicator tips, 3 storage plugs, 3 foam plugs, 3 cleaning plungers, 3 cartridge tip covers, 3 applicator tip covers, instructions, sample design templates and 1 sheet of reusable design transfer paper. The entire kit is packaged in a decorative cardboard box that contains a thin plastic tray used for storage.

CBP rationale

The applicable subheading for The Ultimate Fabric Painter will be 8424.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispensing or spraying liquids or powders; Spray guns and similar appliances: Other.

Full text

N005696 February 20, 2007 CLA-2-84:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.20.9000 Yolanda S. Massey, Import Manager Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of The Ultimate Fabric Painter from China Dear Mrs. Massey: In your letter dated January 12, 2007 you requested a tariff classification ruling. You submitted a sample with your request. This sample will be returned as you requested. The item concerned is an air brush kit used to decorate fabric. The kit is said to be packaged at the time of importation and functions in such a way as to make it a set for tariff purposes. The Ultimate Fabric Painter kit includes a Patented Ultimate Fabric Painter Dispenser with attached airline, a 1.5V battery-operated air pump (Kit does not include batteries), 3 paint cartridge assemblies, 9 pre-cut applicator tips. 3 uncut applicator tips, 3 storage plugs, 3 foam plugs, 3 cleaning plungers, 3 cartridge tip covers, 3 applicator tip covers, instructions, sample design templates and 1 sheet of reusable design transfer paper. The entire kit is packaged in a decorative cardboard box that contains a thin plastic tray used for storage. The applicable subheading for The Ultimate Fabric Painter will be 8424.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispensing or spraying liquids or powders; Spray guns and similar appliances: Other. The rate of duty will be Free. 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 Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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