N013550 N0 Ruling Active

The tariff classification of Touch of Gold Egg Decorating Kit, Item 1731 from China

Issued July 25, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3212.90.0050

Headings: 3212

Product description

You state in your letter that the Touch of Gold Egg Decorating Kit consists of 5 egg dye coloring tablets, 1 gold glaze color packet, 6 application sponges, a metal egg dipper and a cardboard card that separates into 6 egg display stands. The Touch of Gold Egg Decorating Kit is put up for retail sale in a cardboard package.

CBP rationale

The applicable subheading for the Touch Gold Egg Decorating Kit of 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. 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.

Full text

N013550 July 25, 2007 CLA-2-32:RR:NC:236:N013550 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 Touch of Gold Egg Decorating Kit, Item 1731 from China Dear Mr. August: In your letter dated June 26, 2007 you requested a tariff classification ruling. You state in your letter that the Touch of Gold Egg Decorating Kit consists of 5 egg dye coloring tablets, 1 gold glaze color packet, 6 application sponges, a metal egg dipper and a cardboard card that separates into 6 egg display stands. The Touch of Gold Egg Decorating Kit is put up for retail sale in a cardboard package. The applicable subheading for the Touch Gold Egg Decorating Kit of 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. 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

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