U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-18 · Updates real-time
The tariff classification of Play Craft Washable Finger Paints from China
NY F86865 May 19, 2000 CLA-2-32:RR:NC:SP:236 F86865 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Joann Mosqueda JA-RU, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of Play Craft Washable Finger Paints from China Dear Ms. Mosqueda: In your letter dated May 1, 2000, you requested a tariff classification ruling. The sample submitted, Play Craft Washable Finger Paints, consists of six various colors in a blister package put up for retail sale. The product is packaged and put up for the amusement of children. The applicable subheading for the Play Craft Washable Finger Paints 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 the National Import Specialist at 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division