The tariff classification of a basic paint set; Color Glo Glo in the Dark Painting Set, from China

NY B83104 April 7, 1997 CLA-2-32:RR:NC:2:236 B83104 CATEGORY: Classification TARIFF NO.: 3213.10.0000 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