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The tariff classification of “Swirl Paint” from China
Issued November 30, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N235326 (November 30, 2012)
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The item consists of a 4” plastic circular base that holds a 3” x 2 ½” paperboard card securely in place. Pulling a handle on the side of the base causes the card to spin. By squeezing paint on the card while it is spinning, “swirling paint” creations are formed. The item comes with several cards and three bottles of paint. It is principally designed for the amusement of children 5 years of age and older.
CBP rationale
The applicable subheading for the “Swirl Paint” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.
Full text
N235326 November 30, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lorianne Aldinger Rite Aid Pharmacy P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of “Swirl Paint” from China Dear Ms. Aldinger: In your letter dated October 24, 2012, you requested a tariff classification ruling. A sample of the “Swirl Paint,” item # 9018051, was received with your inquiry. The item consists of a 4” plastic circular base that holds a 3” x 2 ½” paperboard card securely in place. Pulling a handle on the side of the base causes the card to spin. By squeezing paint on the card while it is spinning, “swirling paint” creations are formed. The item comes with several cards and three bottles of paint. It is principally designed for the amusement of children 5 years of age and older. The applicable subheading for the “Swirl Paint” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free. 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 James Forkan at (646) 733-3025. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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