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NY E87067

September 27, 1999

CLA-2-32:RR:NC:SP:236 E87067


TARIFF NO.: 3213.10.0000

Ms. Michelle Blair
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of Vendor Stock # De100c, The Chinese Brush Painting Studio from China

Dear Ms. Blair:

In your letter dated September 2, 1999, you requested a tariff classification ruling.

The sample, Vendor Stock # De100c, The Chinese Brush Painting Studio, contains the following:

1. “The Chinese Brush Painting Studio”, a 72 page instruction book with painting grass paper and xuan paper included. 2. A set of four oil paints separately packaged in metal tubes with plastic caps, 3. One wolf-hair brush measuring approximately 6 ½” in overall length, 4. One goat-hair brush measuring approximately 6 ½” in overall length, 5. One goat-hair brush measuring approximately 9 ½” in overall length, 6. One gold colored spoon measuring approximately 2” in overall length, 7. One black inkstick measuring approximately 3 ½” x ¾” x ½”, 8. One brush rest measuring approximately 4”x 2 ¾” x ½’, 9. One inkstone molded in the shape of a fish measuring approximately 2” in overall length.

The applicable subheading for the Vendor Stock # De100c, “The Chinese Brush Painting Studio”, will be 3213.10.0000, Harmonized Tariff Schedule of the United States, 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 rate of duty will be 6.5 ad valorem.

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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