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April 15, 1999

CLA-2-34:RR:NC:2:236 D89506


TARIFF NO.:3213.10.0000; 3924.90.5500; 3926.209010; 6913.10.5000; 7310.21.0050

Ms. Beth Morris
Serra International, Inc.
One Exchange Place, Suite 401
Jersey City NJ 07302

RE: The tariff classification of the Teddy Bears Picnic Pottery Painting Kit from England.

Dear Ms. Morris:

In your letter dated March 18, 1999, on behalf of your client, DeVine Corporation, you requested a tariff classification ruling on a paint can containing various items.

The sample submitted with your inquiry is labeled “Teddy Bear Picnic Pottery Painting Kit” and consists of the follows:

* a metal paint can measuring 6" in height and 6" in diameter, * a sponge measuring approximately 1 1/2" cube, * a plastic apron,
* a non-toxic paint set consists of five colors (red, brown, yellow, green, blue), a varnish (white) and a paintbrush, * 5 ceramic items ( 2 teddy bears, a tea kettle, a cup and a saucer) and written instructions.

For Customs purposes, this kit does not qualify for classification as a set under GRI 3. The metal paint can, the sponge, the ceramic articles and the plastic apron do not contribute to the painting activity, as do the paint, varnish and paintbrush. The metal paint can functions as a container for the goods contained therein, but it can also be used for other purposes. Therefore, each of the components will be classified individually.

The applicable subheading for the colors, white varnish and paintbrush will be 3213.10.0000, Harmonized Tariff Schedule of the United States, (HTS), which provides Artists’, students’ or signbroad painters’ colors, modifying tints amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar form or packings: Colors in sets. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the sponge will be 3924.90.5500, HTS, which provides Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic apron will be 3926.20.9010, HTS, which provides Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other: Aprons. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the ceramic items will be 6913.10.5000, HTS, which provides Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other. The rate of duty will be Free.

The applicable subheading for the tin paint can will be 7310.21.0050, HTS, which provides Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of capacity of less than 50 liters: Other: Other. The rate of duty will be Free.

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 V. Gualario at 212-637-7062.


Robert B. Swierupski

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