3 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N298023 N2 Ruling Active

The tariff classification of the color glues from China

Issued June 29, 2018 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N298023 (June 29, 2018)

Tariff classification

HTS codes: 3506.10.5000

Headings: 3506

Product description

Additional information was provided via email on June 22, 2018. The products at issue are Crayola brand washable color glues packed in bottles weighing 3 fluid ounces each. Four colors are identified in your letter. These colors are Mango Tango (red/pink), Banana Mania (yellow), Granny Smith Apple (green), and Pacific Blue (blue). The color glues consist of water, polymers, polyvinyl alcohol, thickeners, preservatives, and colorant. Three bottles of each color are packaged together in a display tray. You explained that the glues would be used for arts and crafts projects to adhere items together, to add color to projects, and for making colorful slime. “The only difference between the colored glue and our white washable no-run school glue is that there is color added to it.”

CBP rationale

The applicable subheading for the color glues will be 3506.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: Other.

Full text

N298023 June 29, 2018 CLA-2-35:OT:RR:NC:N1:135 CATEGORY: Classification TARIFF NO.: 3506.10.5000 Ms. Carisa Schoemaker Crayola LLC 1100 Church Lane Easton PA 18040 RE: The tariff classification of the color glues from China Dear Ms. Schoemaker: In your letter dated April 17, 2018, which was received by this office on June 19, 2018, as well as in previous correspondence, you requested a tariff classification ruling. Additional information was provided via email on June 22, 2018. The products at issue are Crayola brand washable color glues packed in bottles weighing 3 fluid ounces each. Four colors are identified in your letter. These colors are Mango Tango (red/pink), Banana Mania (yellow), Granny Smith Apple (green), and Pacific Blue (blue). The color glues consist of water, polymers, polyvinyl alcohol, thickeners, preservatives, and colorant. Three bottles of each color are packaged together in a display tray. You explained that the glues would be used for arts and crafts projects to adhere items together, to add color to projects, and for making colorful slime. “The only difference between the colored glue and our white washable no-run school glue is that there is color added to it.” The applicable subheading for the color glues will be 3506.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: Other.” The general rate of duty will be 2.1 percent 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 https://hts.usitc.gov/current. 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 Fei Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N298023

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.