Ms. Dawne Pezzuco
Import Trade Administrator/Import Purchasing
1027 Newport Avenue
P.O. Box 1059
Pawtucket, RI 02862-1059
RE: The tariff classification of Barney Arts and Crafts Kit Style
#29870.00 from China.
Dear Ms. Pezzuco:
In your letter dated October 26, 1993, you requested a tariff
The prospective import, Barney Arts and Crafts Kit Style #29870.00,
consists of the following items:
1. A plastic paint pan
2. 3 sponge brushes
3. 1 roller brush
The Barney Arts and Craft Kit Style #29870.00 will be imported and sold
as a complete set in retail package. The set is designed for the amusement
of children. Based on use, the roller brush would convey the essential
character of the set (GRI 3(b)).
The applicable subheading for the Barney Arts and Craft Kit Style
#29870.00 will be 9603.40.2000, Harmonized Tariff Schedule of the United
States (HTS), which provides for paint roller. The duty rate will be 7.5
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 this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Jean F. Maguire
New York Seaport