CLA-2-32:RR:NC:2:236 C80502
Mr. J. Kevin Anderson
Battat Inc./Adica Pongo Inc.
44 Martina Circle, P.O. Box 1264
Plattsburgh NY 12901
RE: The tariff classification of washable paint kit, Item# MC5000 from Canada
Dear Mr. Anderson:
In your letter dated October 8, 1997, you requested a tariff classification ruling.
The sample submitted is a washable paint kit consisting of the following:
Four plastic containers, each consisting of three parts: lid, non spill top with a hole and container measuring approximately 3 3/4" in height and 3 3/4 at it widest diameter,
Four artists' paint brushes approximately 7 1/2" in length,
Four containers of water color paints (red, yellow, purple and blue).
The applicable subheading for the Washable Paint Kit 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: color in sets. The rate of duty will be 6.5 percent ad valorem.
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
V. Gualario at 212-466-5744.
Sincerely,
Robert Swierupski
Director
National Commodity
Specialist Division