CLA-2-38:OT:RR:NC:N1:139
Cheryl Barnes
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The Classification of Color Your Slime and Scent Your Slime from China
Dear Ms. Barnes:
In your letter dated September 27, 2017, you requested a tariff classification ruling for Color Your Slime and Scent Your Slime. A sample of each was submitted with your request and will be returned to you.
Your submission describes “PA-5332 – Color Your Slime” as liquid colorants in retail ready packaging, intended for the amusement of children to color “slime.” This kit includes five different colors in small tubes and a “Neon Blast” component. Style “PA-5331- Scent Your Slime” is a blister pack containing four bottles of liquid scents used to add scent to “slime”. The four scents, Lemon, Watermelon, Cherry, and Blueberry, mainly consist of Isopropyl Myristate and small amounts of other chemicals.
The applicable subheading for the “PA-5332 – Color Your Slime” will be 3213.10.0000, Harmonized Tariff Schedule of the United States (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 general rate of duty will be 6.5 percent ad valorem on the entire set.
The applicable subheading for the “PA- 5331-Scent Your Slime” will be 3824.99.9295, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 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 Patrick Day at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division