U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-24 · Updates real-time
The tariff classification of Travel Painting Set, Style #9781 form China
NY K87972 July 30, 2004 CLA-2-32:RR:NC:SP:236 K87972 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Mr. Kevin Maher C air 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of Travel Painting Set, Style #9781 form China Dear Mr. Maher: In your letter dated July 22, 2004, you requested a tariff classification ruling. The sample submitted, Travel Painting Set, consists of 12 oil paints, 4 oil paint brushes, 1 palette knife, 1 plastic palette and a zipper case fitted to hold the contents. These items are package for retail sale. Your sample is being retained for official purposes. The applicable subheading for the Travel Painting Set will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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: 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 Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division