The tariff classification of Creative Explosion Activity Set, Item #9100406 from China

N031883 July 11, 2008 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 3213.90.0000; 3926.10.0000; 3926.90.9980; 4811.90.9090; 4911.99.6000; 9603.30.6000 Mr. Sidestra Elvi LissGlobal, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of Creative Explosion Activity Set, Item #9100406 from China Dear Mr. Elvi: In your letter dated June 6, 2008, you requested a tariff classification ruling. The Creative Explosion Activity Set sample that you submitted contains five colors of tempera paint (1fl.oz), four glitter glues (0.2 oz.), 2 small paint brushes, 2 sticker sheets, 2 stencils, 6 colored papers, 1 reusable plastic safety scissors with 3 interchangeable blades packed in a disposable plastic case. For tariff classification purposes, the Creative Explosion Activity set is not considered a set and each article will be classified separately in its appropriate heading. The applicable subheading for the tempera paint 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: 6.5 percent on the entire set. The applicable subheading for the glitter glue will be 3213.90.0000, 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: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the scissors and the interchange blades will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic stencils will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914, other, other, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the six solid paper sheets will be 4811.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) surface-colored, surface-decorated or printed paper. The rate of duty will be Free. The applicable subheading for the self-adhesive sticker sheet will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain specified printed matter): Printed on paper in whole or in part by a lithographic process. The duty rate will be Free. The applicable subheading for the paints brushes will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 10 cents each." The rate of duty will be Free. The paint roller and tray that you mentioned in your letter are not included or listed with your sample. 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 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