The tariff classification of a sidewalk paint sprayer from China.
Issued February 20, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8424.89.0000
Headings: 8424
Product description
The device is marketed as the Crayola Sidewalk Paint Airbrush, however it does not have the characteristics of an airbrush such as a continuous supply of pressurized air which is released by a trigger and results in paint droplets being converted into a mist as the pressurized air passes the paint supply reservoir. In this case, there is a cylindrical sprayer measuring approximately 9 inches in length and consisting of 2 parts. The lower part is a clear plastic reservoir which the user is instructed to fill with sidewalk paint. The base of the reservoir is a round handle which the user pumps in and out to produce pressure within the reservoir. The top component is a cap which has a small opening into the reservoir when attached. The cap also has a button on the side which when depressed with the reservoir under pressure, allows the sidewalk paint to go up through the cap opening and be released through a pinhole at the top in a light spray. If the reservoir is not under pressure, the paint will not be sprayed when the button is pressed. You suggest that the sidewalk paint sprayer would be correctly classified as tricycles,…other toys;…: other in 9503.00.00802 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct. Customs and Border Protection (CBP) has never considered writing, coloring, drawing or painting to have significant "manipulative play value," for purposes of classification as a toy. Furthermore, CBP does not classify the tools for writing, coloring, drawing or painting as toys since those tools are not principally designed to amuse.
CBP rationale
The applicable subheading for the sidewalk paint sprayer will be 8424.89.0000, HTSUS, which provides for mechanical appliances for…spraying liquids…:other appliances: other.
Full text
N050626 February 20, 2009 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.89.0000 Ms. Judith Walter Crayola LLC 100 Church La. Easton, PA 18044 RE: The tariff classification of a sidewalk paint sprayer from China. Dear Ms. Walter: In your letter dated January 15, 2009 you requested a tariff classification ruling. A sample of the item was submitted and returned. The device is marketed as the Crayola Sidewalk Paint Airbrush, however it does not have the characteristics of an airbrush such as a continuous supply of pressurized air which is released by a trigger and results in paint droplets being converted into a mist as the pressurized air passes the paint supply reservoir. In this case, there is a cylindrical sprayer measuring approximately 9 inches in length and consisting of 2 parts. The lower part is a clear plastic reservoir which the user is instructed to fill with sidewalk paint. The base of the reservoir is a round handle which the user pumps in and out to produce pressure within the reservoir. The top component is a cap which has a small opening into the reservoir when attached. The cap also has a button on the side which when depressed with the reservoir under pressure, allows the sidewalk paint to go up through the cap opening and be released through a pinhole at the top in a light spray. If the reservoir is not under pressure, the paint will not be sprayed when the button is pressed. You suggest that the sidewalk paint sprayer would be correctly classified as tricycles,…other toys;…: other in 9503.00.00802 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct. Customs and Border Protection (CBP) has never considered writing, coloring, drawing or painting to have significant "manipulative play value," for purposes of classification as a toy. Furthermore, CBP does not classify the tools for writing, coloring, drawing or painting as toys since those tools are not principally designed to amuse. The applicable subheading for the sidewalk paint sprayer will be 8424.89.0000, HTSUS, which provides for mechanical appliances for…spraying liquids…:other appliances: other. The rate of duty will be 1.8% 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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