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NY L87269

September 16, 2005

CLA-2-32:RR:NC:SP:236 L87269


TARIFF NO.: 3213.10.0000

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of Item 1816- Dunk an Egg, Item 1714-Speckled Eggs and Item 1737-Color Puffs from China

Dear Mr. August:

In your letter dated September 2, 2005, you requested a tariff classification ruling.

The samples submitted are item1816- Dunk an Egg, item 1714-Speckled Eggs and item 1737-Color Puffs. In your literature you state that all three items are Easter egg decorating kits.

Item 1816 – Dunk an Egg consists of 5 egg dye tablets, 5 plastic cups, 24 stickers for decorating the dyed eggs 12 paper egg stands and a metal egg dipper.

Item 1714-Speckled Egg consists of 5 liquid dye packets, 6 sponges, a plastic tray and a puzzle.

Item 1737-Color Puffs consist of 5 egg dye tablets, 3 puff paint tubes, 4 paper egg sands and a metal egg dipper.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the paint by number sets to be a set for tariff classification purposes, with the essential character imparted by the watercolors.

The applicable subheading for the Item 1816- Dunk an Egg, Item 1714-Speckled Eggs and Item 1737-Color Puffs 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 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 Debra Wholey at 646-733-3034.


Robert B. Swierupski

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