N023179 N0 Ruling Active

The tariff classification of Collage an Egg Item 1786 Easter Egg Decorating Kit from China

Issued March 7, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3212.90.0050

Headings: 3212

Product description

The sample submitted Collage an Egg Item 1786 Easter Egg Decorating Kit consists of six non toxic food grade egg dye tablets, 10 sheets of 5” x 5” tissue paper, glitter glaze glue, a metal egg dipper, a small brush and a built in cardboard drying tray . The Collage an Egg Easter Egg coloring kit is put up for retail sale in a cardboard package. This office considers the Collage an Egg Easter Egg coloring kit to be a set for tariff classification purposes, with the essential character imparted by the dye tablets.

CBP rationale

The applicable subheading for the Collage an Egg Item 1786 Easter Egg Decorating Kit 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.

Full text

N023179 March 7, 2008 CLA-2-32:OT:RR:NC:N2:236 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 Collage an Egg Item 1786 Easter Egg Decorating Kit from China Dear Mr. August: In your letter dated February 4, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The sample submitted Collage an Egg Item 1786 Easter Egg Decorating Kit consists of six non toxic food grade egg dye tablets, 10 sheets of 5” x 5” tissue paper, glitter glaze glue, a metal egg dipper, a small brush and a built in cardboard drying tray . The Collage an Egg Easter Egg coloring kit is put up for retail sale in a cardboard package. This office considers the Collage an Egg Easter Egg coloring kit to be a set for tariff classification purposes, with the essential character imparted by the dye tablets. The applicable subheading for the Collage an Egg Item 1786 Easter Egg Decorating Kit 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. 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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