Base
A895151996-12-19New YorkClassification

The tariff classification of a child's smock and paint set from Hong Kong.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

3213.10.0000

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

29 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-23 · Updates real-time

Summary

The tariff classification of a child's smock and paint set from Hong Kong.

Ruling Text

NY A89515 December 19, 1996 CLA-2-32;62:RR:NC:WA:3:358 A89515 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 6211.43.0091 Mr. S.L. Kaufman S.L. Kaufman & Associates 2605 Burnet Avenue Cincinnati, Ohio 45219 RE: The tariff classification of a child's smock and paint set from Hong Kong. Dear Mr. Kaufman: In your letter dated November 11, 1996, you requested a tariff classification ruling. The submitted samples, no style numbers indicated, are described as follows: Child's Smock - A child's nylon smock. The garment is woven and features long sleeves, a rear self fabric tie at the neck, a velcro-like closure below the tie, and a left front plastic pouch pocket. The smock also has two large kangaroo front pockets at the waist, and a hemmed bottom. Paint Set - The water color paint set consists of six colors and a small paint brush, encased in a clear plastic pouch. Your state in your letter that the items will be imported in children's sizes, pre-school to 3 years, and 4 years to 7 years of age. The applicable subheading for the Smock will be 6211.43.0091 Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments, other garments, women's or girls', of man-made fibers, other. The rate of duty is 16.8% ad valorem. As of January 1, 1997, the rate of duty will be 16.7% ad valorem. The Smock falls within textile category designation 659. Based upon textile trade agreements, products of Hong Kong are presently subject to quota restraints and visa requirements. The applicable subheading for the Paint Set will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artist', 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 is 6.5% on the entire set. As of January 1, 1997, the rate of duty will remain the same. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 Bruce Kirschner at 212-466-5865. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division