The tariff classification of “Paas Color Cups” from China

N247170 November 22, 2013 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3212.90.0050 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of “Paas Color Cups” from China Dear Ms. Aldinger: In your letter received October 2, 2013, on behalf of Rite Aid Corporation, you requested a tariff classification ruling on “Paas Color Cups.” Your provided sample has been reviewed and will be returned as requested. You have described the product at issue as an egg coloring kit that includes five plastic cups of different colors, five dye tablets, one egg dipper, and one magic crayon. The kit is all contained in a 3 ¾” x 3 ¼” retail ready cardboard box. To use, first the dye is dissolved with vinegar and water in the provided plastic cup, then using the egg dipper, an egg is dipped and dyed. The magic crayon is used to prevent dying any part of the egg for added effect. The applicable subheading for “Paas Color Cups” 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 in forms or packings for retail sale: Other: Other. The general rate of duty will be 3.1 percent ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 Nuccio Fera at (646) 733-3034. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division