The tariff classification of an art kit from China

NY L86962 August 25, 2005 CLA-2-96:RR:NC:2:224 L86962 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 3926.90.9880; 3407.00.2000; 3213.10.0000; 4823.90.6600; 9609.90.8000; 9603.30.2000; 9603.30.40000; 9603.30.6000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of an art kit from China Dear Mr. Maher: In your letter dated August 8, 2005, you requested a tariff classification ruling, on behalf of Rose Art Industries, Inc., your client. You are requesting the tariff classification on a product that is described as a Delux Art Dish, style #39405. The art kit is comprised of the following components: a tray (considered packing), 16 watercolors in a set, 1 small paint brush, 16 crayons, 2 plastic shooting molds with plungers, 3 sponge applicators for the paint, 12 pieces of chalk, 3 plastic animal molds for the clay and fun dough, 2 modeling (shaping) knives, 4 jars of poster paint, 4 containers of fun dough, 12 pieces of modeling clay, 10 pieces of white paper, and 4 paper stencils. The sample will be returned, as requested by your office. The product is not considered a set for the purposes of the tariff. Therefore, the parts of the kit will be separately classified, as indicated in the subsequent paragraphs. The applicable subheading for the plastic sponge applicator will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic, other. The rate of duty will be 5.3% ad valorem. The applicable subheading for the plastic shooting mold with plunger, the plastic animal mold, and the plastic shaping knife (all for use with the clay and fun dough) will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4% ad valorem. The applicable subheading for the crayons and chalk will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils…crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks…other. The rate of duty will be free. The applicable subheading for modeling clay and fun dough will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for modeling pastes, including those put up for children’s amusement. The rate of duty will be free. The applicable subheading for the water colors and poster paints in sets 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: color in sets. The rate of duty will be 6.5% on the entire set. The applicable subheading for the paint brush will be 9603.30, HTS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics. If valued not over 5¢ each, the brushes are classified in subheading 9603.30.2000, HTS. The rate of duty will be 2.6% ad valorem. If valued over 5¢ but not over 10¢ each, the brushes will be classified in subheading 9603.30.4000, HTS. The rate of duty will be free. If valued over 10¢ each, the brushes will be classified in 9603.30.6000, HTS. The rate of duty will be free. The applicable subheading for the paper stencils will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of coated paper or paperboard. The rate of duty will be free. We require additional information in order to classify the 11” x 14” sheets of plain white paper: pulp content breakdown (i.e., “mechanical” vs. “chemical” pulp), weight in grams per square meter, brightness, ash content, burst index, and identity of any coatings. When this information is available, you may wish to pursue a separate ruling on the paper. If you decide to do so, please resubmit the paper samples together with the additional information and a copy of this letter. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division