R02629 R0 Ruling Active

The tariff classification of Squeeze N Brush Activity Kit Flowers (Item # E1596) and Squeeze N Brush Activity Kit Animals (Item # E1597) from China

Issued October 25, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3213.10.0000

Headings: 3213

Product description

The Squeeze N Brush Activity Kit Flowers (Item # E1596) consists of a blister package containing 9 tubes of tempera paint, plastic stencils and adhesive dots. Three tubes of paint have a plastic brush tip on the end. Three tubes of paint have a sponge tip on the end. Two tubes of paint have a bare plastic tip. The tubes of paint are used in combination with plastic stencils in various shapes (flowers, watering cans, flower pots, butterfly, etc.) to create an art picture on thin paperboard. The thin paperboard is mounted on a cardboard easel using two sided adhesive dots. This product is put up for retail sale as a set for the amusement of children. The Squeeze N Brush Activity Kit Animals (Item # E1597) consists of a blister package containing 9 tubes of tempera paint, plastic stencils and adhesive dots. Three tubes of paint have a plastic brush tip on the end. Three tubes of paint have a sponge tip on the end. Two tubes of paint have a bare plastic tip. The tubes of paint are used in combination with plastic stencils in various shapes (animal heads, animal bodies, animal costume, etc.) to create an art picture on thin paperboard. The thin paperboard is mounted on a cardboard easel using the two-sided adhesive dots. This product is put up for retail sale for the amusement of children.

CBP rationale

The applicable subheading for the Squeeze N Brush Activity Kit Flowers (Item # E1596) and Squeeze N Brush Activity Kit Animals (Item # E1597) will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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

NY R02629 October 25, 2005 CLA-2-32:RR:NC:SP:236 R02629 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Marsha Tucker Morrison Elmer’s Products Inc. 121 Anna Drive Statesville, NC 28625 RE: The tariff classification of Squeeze N Brush Activity Kit Flowers (Item # E1596) and Squeeze N Brush Activity Kit Animals (Item # E1597) from China Dear Ms. Morrison: In your request dated September 29, 2005, you requested a tariff classification ruling. The Squeeze N Brush Activity Kit Flowers (Item # E1596) consists of a blister package containing 9 tubes of tempera paint, plastic stencils and adhesive dots. Three tubes of paint have a plastic brush tip on the end. Three tubes of paint have a sponge tip on the end. Two tubes of paint have a bare plastic tip. The tubes of paint are used in combination with plastic stencils in various shapes (flowers, watering cans, flower pots, butterfly, etc.) to create an art picture on thin paperboard. The thin paperboard is mounted on a cardboard easel using two sided adhesive dots. This product is put up for retail sale as a set for the amusement of children. The Squeeze N Brush Activity Kit Animals (Item # E1597) consists of a blister package containing 9 tubes of tempera paint, plastic stencils and adhesive dots. Three tubes of paint have a plastic brush tip on the end. Three tubes of paint have a sponge tip on the end. Two tubes of paint have a bare plastic tip. The tubes of paint are used in combination with plastic stencils in various shapes (animal heads, animal bodies, animal costume, etc.) to create an art picture on thin paperboard. The thin paperboard is mounted on a cardboard easel using the two-sided adhesive dots. This product is put up for retail sale for the amusement of children. The applicable subheading for the Squeeze N Brush Activity Kit Flowers (Item # E1596) and Squeeze N Brush Activity Kit Animals (Item # E1597) will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 ad valorem on the entire set. 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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