The tariff classification of ShinHan Professional Artists’ Water Colors, ShinHan Professional Artists’ Oil Colors, and ShinHan Korean Painting Colors from Korea

NY M85620 August 29, 2006 CLA-2-32:RR:NC:2:236 M85620 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 3213.90.0000 Mr. Yoon Dyer Hankyu International Transport (USA), Inc. 230-19 Int’l Airport Center Blvd. Jamaica, NY 11413 RE: The tariff classification of ShinHan Professional Artists’ Water Colors, ShinHan Professional Artists’ Oil Colors, and ShinHan Korean Painting Colors from Korea Dear Mr. Dyer: In your letter dated July 26, 2006, on behalf of your client, Artzoa, Inc., aka ShinHan International, you requested a tariff classification ruling. The samples you submitted will be returned as requested. The first submitted sample, ShinHan Professional Artists’ Water Colors, consists of three, 5ml (0.17fl. oz) tubes, each containing a different color, put up for retail sale in a sealed, cellophane packet. You indicate that the colors are made out of inorganic and organic pigments, and come in 30 different shades and in four different sizes (5ml, 7.5ml, 12ml, and 15ml). In addition to a three-tube set (i.e., the submitted sample), you indicate that the colors will be sold, individually, at retail, as well as imported put up packaged for retail sale as a set consisting of the 30 different shades. The second submitted sample, ShinHan Professional Artists’ Oil Colors, consists of two, 20ml (0.68fl. oz) tubes, each containing a different color, put up for retail sale in a sealed, cellophane packet. You indicate that the colors are made out of pure pigments and refined oil, and come in a total of 109 different shades and 5 different sizes (20ml, 50ml, 100ml, 180ml, and 250ml). In addition to a two-tube set (i.e., the submitted sample) you indicate that the colors will also be sold, individually, at retail, as well as imported put up packaged for retail sale as a set consisting of the 109 different shades. The third submitted sample, ShinHan Korean Painting Colors, consists of two, 20ml (0.68fl. oz) tubes, each containing a different color, put up for retail sale in a sealed, cellophane packet. You indicate that the colors are made from pigments mixed with refined glue, and come in a total of 50 different shades and in 5 different sizes (20ml, 50ml, 100ml, 180ml, and 250ml). In addition to a two-tube set (i.e., the submitted sample) you indicate that the colors will be sold, individually, at retail, as well as imported put up packaged for retail sale as a set consisting of the 50 different shades. The applicable subheading for the colors, imported put up packaged for retail sale as sets, will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 be 6.5 percent ad valorem on the entire set. The applicable subheading for the colors intended for sale, individually, at retail, will be 3213.90.0000, HTSUS, 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: Other.” The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by calling the EPA at (202) 554-1404, or by visiting their website at www.epa.gov. 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