The tariff classification of a “Teal Pumpkin Project Paint Kit” from China, Taiwan, India, and Vietnam

N275332 May 23, 2016 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3213.10.0000 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a “Teal Pumpkin Project Paint Kit” from China, Taiwan, India, and Vietnam Dear Ms. Tsiavos: In your letter received April 28, 2016, you requested a tariff classification ruling on a “Teal Pumpkin Project Paint Kit.” Your submitted sample has been reviewed and will be returned. You have indicated that the product at issue is a paint and sponge set, intended to be used to decorate a Halloween pumpkin and in the process, convey the message that “Non-Food Treats are Available” to trick-or-treaters. The set includes a 1.69 fluid ounce, plastic container of non-toxic, teal colored paint and a small white sponge, approximately one inch wide by one inch deep by two inches high. The applicable subheading for the “Teal Pumpkin Project Paint Kit” 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 general rate of duty will be 6.5 percent ad valorem on the entire set. 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. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 https://hts.usitc.gov/current. 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 Nuccio Fera at nuccio.fera@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division