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 Window Project, Item #4009 from China
NY L85821 July 5, 2005 CLA-2-32:RR:NC:SP:236 L85821 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 15581 RE: The tariff classification of Window Project, Item #4009 from China Dear Mr. Maher: In your letter dated June 20, 2005, on behalf of your client, Roseart Industries, you requested a tariff classification ruling. The sample you submitted, Window Project Set Item#4009, consists of five 22ml paint tubes, three plastic sun catchers, one project book, 3 acetate transfer sheets and one carry along case. The applicable subheading for the Window Project 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, tubs, jars, bottles, pans or in similar forms or packings: Colors in sets. The rate of duty will be 6.5 percent ad valorem 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