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NY 812046

July 14, 1995

CLA-2-32:S:N:N7:236 812046


TARIFF NO.: 3213.10.0000

Ms. Caroline M. Shaffer
Customer Service
Fritz Companies, Inc.
P.O. Box 280367
San Francisco, CA 94128

RE: The tariff classification of Art Set (Item# 1159) from Taiwan.

Dear Ms. Shaffer:

In your letter dated June 26, 1995, on behalf of your client Institutional Financing Services, you requested a tariff classification ruling.

The prospective import is made up of the following:

Items Value

Water Color Paint Set $0.23
Pencil 0.07
Brush 0.06
Crayon Pencil 0.20
Eraser 0.07
Plastic Palette 0.08
Oil Pastel 0.23
Felt Tip Pen 0.27

Based on value, the paint set including the brush conveys the essential character of the set under GRI 3(b).

The applicable subheading for the Art Set will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artist's, students' or signboard painter's 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 set.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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