CLA-2-32:RR:NC:2:236 B83104
Mr. Robert Hainey
Howard Abrams Sales
250 West 54th Street, Suite 902
New York, NY 10019
RE: The tariff classification of a basic paint set; Color Glo
Glo in the Dark Painting Set, from China
Dear Mr. Hainey:
In your letter dated March 7, 1997, you requested a tariff
classification ruling.
The sample, Color Glo Glo in the Dark Painting Set, consists
of the following:
1. A set of four colors (red, orange, green and blue) separately packaged in sealed plastic containers bound together at the top,
2. A 5" artists' brush,
3. A small wedge-like synthetic sponge, measuring approximately 1" x 3/4" x 2",
4. A 1 1/2" synthetic sponge tipped plastic spatula,
5. Two cardboard sheets, measuring approximately 8" x 10 1/2" covered on one side with paper containing rough outlines of an artists' palette with brushes, a birthday cake, a dog in a doghouse and a cat with a ball of wool.
The set is put up for retail sale in a "window-box" cardboard
container, measuring approximately 13 1/2" x 10" x 1 1/2", and is
designed for ages 4 and up.
The sample, as described above is a set for Customs purposes
and has the essential character of amusement colors in a set. It
is classified in accordance with the General Rules of
Interpretation (GRI) under GRI 3 (b).
The applicable subheading for the Color Glo Glo in the Dark
Painting Set will be 3213.10.0000, Harmonized Tariff Schedule of
the United States, 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.
This ruling is being issued under the provisions of Section
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 V.
Gualario at 212-466-5744.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division