N106078 N1 Ruling Active

The tariff classification of Crayola Bathtub Paints, Item# CRY10048, from China

Issued May 26, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3213.10.0000

Headings: 3213

Product description

The Crayola Bathtub Paints sample consists of 5 liquid paints in squeezable containers that allow children to paint on the bathtub wall. This product is intended to be used solely by children in the bathtub.

CBP rationale

The applicable subheading for the Crayola Bathtub Paints, Item# CRY10048 will be 3213.10.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artist's, students' or signboard painter's colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: .

Full text

N106078 May 26, 2010 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Christina Yun M.Z. Berger & Company 29-76 Northern Boulevard, 4th Floor Long Island City, NY 11101 RE: The tariff classification of Crayola Bathtub Paints, Item# CRY10048, from China Dear Ms. Christina Yun: In your letter dated May 11, 2010, you requested a tariff classification ruling. The Crayola Bathtub Paints sample consists of 5 liquid paints in squeezable containers that allow children to paint on the bathtub wall. This product is intended to be used solely by children in the bathtub. The applicable subheading for the Crayola Bathtub Paints, Item# CRY10048 will be 3213.10.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artist's, students' or signboard painter's 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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