United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E85148 - NY E85201 > NY E85171

Previous Ruling Next Ruling

August 5, 1999

CLA-2-96:RR:NC:N1:113 E85171


TARIFF NO.: 9609.90.8000; 3213.10.0000

Ms. Amy Johnson
WalMart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of painting sets and crayon sets from China

Dear Ms. Johnson:

In your letter dated July 22, 1999, you requested a tariff classification ruling.

The samples you provided are Vendor Stock # Egt9124, the Easter Bunny Painting Set and the Easter Bunny Crayon Set. The Easter Bunny Painting Set is a set of 8 watercolors and 1 brush. The Easter Bunny Crayon Set contains 5 crayons. Both sets are packaged in a fitted, plastic case made to resemble a cartoon bunny.

The applicable subheading for the Painting 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 on the entire set percent ad valorem.

The applicable subheading for the Crayon Set will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks or tailorsÂ’ chalks, 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 James Smyth at 212-637-7008.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: