CLA-2-48:OT:RR:NC:2:234
Ms. Lorianne Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of activity kit from China
Dear Ms. Aldinger:
In your letter dated August 20, 2008, you requested a tariff classification ruling.
You submitted a sample designated as the “3 Kits in 1 Triple the Fun” art activity set which will be returned to you as requested. The set contains three craft kits and is designed for ages over 3.
It combines “Sand by Number”, “Velvet Art Fun” and “Paint by Number”. The activity of each kit is to create pictures, posters and paintings by using designs by numbers that require sand, markers and paint. The following components are included for each set: “Sand by Number” has six bags of colored sand, one paperboard color chart, two 5¼” x 7¼” paper pre-glued pictures, two plastic photo frames and one plastic paint brush; “Velvet by Number” has six fine tip markers, one glitter glue stick, two 6” x 8½” velvet posters, two 4½” x 6” velvet greeting cards, one sheet of plastic stick-on jewels, and one bag of sequins; “Paint by Number” has six fine tip markers, four 5” x 7” printed paint-by-number paperboard cards, two 8½” x 11” printed paint-by-number paperboard cards, six poster paint pots, and one plastic paint brush. In response to our inquiry, you advised our office that the sand is natural sand with colorant. You also stated that the velvet paper is made of plant fiber.
The applicable subheading for the pre-glued paper designs will be 4811.41.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Paper, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets…gummed or adhesive paper and paperboard: self-adhesive: other (than certain enumerated kinds).” The rate of duty will be Free.
The applicable subheading for the sand will be 2505.10.1000, (HTSUS), which provides for “Natural sands of all kinds, whether or not colored, other than metal-bearing sands of chapter 26: silica sands and quartz sands: Sand containing by weight 95 percent or more of silica and not more than 0.6 percent of oxide of iron.” The rate of duty will be Free.
The applicable subheading for the paint pots will be 3213.10.0000 (HTSUS), 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.
The applicable subheading for the glitter glue will be 3213.90.0000, (HTSUS), 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: other.” The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the plastic picture frames will be 3924.90.2000, (HTSUS), which provides for “Tableware, kitchenware, other household articles…of plastics: other: picture frames.” The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the sequins will be 3926.90.3500, (HTSUS), which provides for “Other articles of plastics…Beads, bugles and spangles…articles thereof, not elsewhere specified or included, other.” The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the plastic stick-on jewels will be 3926.90.4000, (HTSUS), which provides for "Other articles of plastics: Imitation Gemstones." The rate of duty will be 2.8 percent ad valorem.
The applicable subheading for the velvet design paper will be 4823.90.6700, (HTSUS), which provides for “Other (non-enumerated) articles of coated paper or paperboard.” The rate of duty will be Free.
The applicable subheading for the printed paperboard cards will be 4911.91.4040, (HTSUS), which provides for “Other (than certain enumerated) printed pictures, designs and photographs.” The rate of duty will be Free.
The applicable subheading for the paint brush will be 9603.30.2000, (HTSUS), which provides for “Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued not over 5 cents each.” The rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the fine tip markers will be 9608.20.0000, (HTSUS), which provides for “Felt tipped and other porous-tipped pens and markers.” The rate of duty will be 4 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 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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division