The tariff classification of a water bottle decorating kit from China

N091235 February 2, 2010 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Ms. Judith M. Walter Crayola LLC 1100 Church Lane Easton, PA 18044 RE: The tariff classification of a water bottle decorating kit from China Dear Ms. Walter: In your letter dated January 17, 2010, you requested a tariff classification ruling. The merchandise is identified as the Crayola® Pop Art Pixies Bonnie Water Bottle (item number 94-1201-0-000). The kit contains a 500 ml aluminum water bottle, plastic stencils, six 7-mg pots of enamel paint and five paintbrushes. The water bottle has a plastic finger loop cap with a carabiner and split ring attached. Young girls will use this activity kit to decorate the water bottle. The items in the kit are packaged together ready for retail sale at importation. The applicable subheading for the water bottle decorating kit will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 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 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 Ann Taub at (646) 733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division