The tariff classification of Bathroom Graffiti "Bath Paints" from China

NY J84461 August 25, 2003 CLA-2-32:RR:NC:SP:236 J84461 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Mr. Bernie Cox O’Neill & Whitaker, Inc. 144-35 157th St. Jamaica, NY 11434 RE: The tariff classification of Bathroom Graffiti “Bath Paints” from China Dear Mr. Cox: In your letter dated April 30, 2003, on behalf of your client, Natural Science Industries, you requested a tariff classification ruling. The sample submitted, Bathroom Graffiti, consists of a set of four plastic containers, molded in the shape of a fish, measuring approximately 4 ½ in length and 1 ½ in width filled with a bright colors such as yellow, pink blue and green. The merchandise is put up for retail sale. In your letter, you indicate that children will use these paints while playing in the bath. The applicable subheading for the Bathroom Graffiti 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 6.5 percent on the entire set. 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 Harvey Kuperstein at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division