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NY J80123




January 17, 2003

CLA-2-32:RR:NC:SP:236 J80123

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000

Mr. Michael J. Mercer
Cargo Service Building 80
J.F.K. International Airport
Jamaica, NY 11430

RE: The tariff classification of SmArty Paints children’s paints set from China

Dear Mr. Mercer:

In your letter dated January 6, 2003, on behalf of your client, P&M Products USA, Inc., you requested a tariff classification ruling.

The sample submitted, SmArty Paints, consists of 4 water color paint cakes, 4 paint brush applicators, instruction sheet, 10 white 8 1/2” X 11 paper sheets and a plastic tray fitted to hold the contents. These items are packaged for retail sale in a cardboard box.

The applicable subheading for the SmArty Paints 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: 6.5 percent on the entire set.

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 Deborah Walsh at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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