CLA-2-96:OT:RR:NC:N4:415
Angel Hsieh
Pacific Island Creations Co., Ltd.
6F, No. 8, Lane 321, Yang Guang Street, Neihu District
Taipei, 114
Taiwan
RE: The tariff classification of two painting sets from China.
Dear Ms. Hsieh:
In your letter dated November 20, 2023, you requested a tariff classification ruling.
Images were submitted in lieu of a sample.
The products under consideration are both painting sets. The first, item number DLD0754, consists of a plastic paint palette and two brushes. The second, item number DLD0755, consists of a plastic paint palette, a plastic mixing stick, and five brushes. From your correspondence, you indicate that the paint palettes hold a similar value to the combined value of the brushes. Therefore, we hold the opinion that they both merit equal consideration and the paint brushes would come last in tariff in comparison, General Rule of Interpretation 3(c) noted. Additionally, you state the brushes are valued at over 10 cents per each.
The applicable subheading for both painting sets, item numbers DLD0754 and DLD0755, will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[b]rooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [a]rtists' brushes, writing brushes and similar brushes for the application of cosmetics: [v]alued over 10¢ each.” The general rate of duty is Free.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division