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N091065 N0 Ruling Active

The tariff classification of Window Art, Item #12419, from China

Issued January 27, 2010 by U.S. Customs and Border Protection.

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N0 N091065 (January 27, 2010)

Tariff classification

HTS codes: 3213.10.0000

Headings: 3213

GRI rules applied: GRI 3

Product description

The Window Art, Item #12419, consists of five tubes of colored paint, a sheet of paper with twenty six designs and a clear PVC acetate sheet. The Window Art, Item #12419 is packaged for retail sale. The sample, as described above is a set and has the essential character of the amusement colors. It is classified in accordance with the General Rules of Interpretation under GRI 3 (b).

CBP rationale

The applicable subheading for the Window Art, Item #12419 will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: colors in sets.

Full text

N091065 January 27, 2010 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of Window Art, Item #12419, from China Dear Mr. Maher: In your letter dated January 8, 2010, on behalf of your client, La Rose Industries/ Cra-Z-Art, you requested a tariff classification ruling. The Window Art, Item #12419, consists of five tubes of colored paint, a sheet of paper with twenty six designs and a clear PVC acetate sheet. The Window Art, Item #12419 is packaged for retail sale. The sample, as described above is a set and has the essential character of the amusement colors. It is classified in accordance with the General Rules of Interpretation under GRI 3 (b). The applicable subheading for the Window Art, Item #12419 will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: colors in sets. The rate of duty will be 6.5 percent on the entire set.      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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