The tariff classification of Stockmar Opaque Colours Set from China

N355359 November 17, 2025 CLA-2-32:OT:RR:NC:N3:136 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 9903.01.24; 9903.01.25; 9903.88.03 Tiffanee Blue Mercurius USA 4323 Anthony Court, Unit 4 Rocklin, CA 95677 RE: The tariff classification of Stockmar Opaque Colours Set from China Dear Ms. Blue: In your letter dated October 28, 2025, you requested a tariff classification ruling on Stockmar Opaque Colours Set. In your submission, the subject product is described as a complete artist paint set packaged in a metal tin for retail sale. It includes: twelve opaque watercolor paints in removable pans, one tube of opaque white paint, one high-quality cat’s tongue brush (5mm, synthetic ponex hair) and one metal mixing palette. You state that the paints are based on Goethe’s color circle and are known for their high pigment concentration and luminosity. They are suitable for various painting techniques, including opaque painting, watercolor, and lazure techniques. The set is designed for use by students, artists, and hobbyists, and is marketed as a complete painting kit. The applicable subheading for the Stockmar Opaque Colours Set will be 3213.10.0000, Harmonized tariff Scheule 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. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 3213.10.0000, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong Kong, and Macau will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 3213.10.0000, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3213.10.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3213.10.0000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at nuccio.fera@cbp.dhs.gov. Sincerely, (for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division