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NY N025266

April 1, 2008



TARIFF NO.: 6913.90.5000

Mr. William M. Stringfield
249 E. Ocean Blvd., Suite 1008
Long Beach, CA 90802

RE: The tariff classification of ceramic Easter egg painting kits from China.

Dear Mr. Stringfield:

In your letter dated March 22, 2008, on behalf of Christmas Street International, Aberdeen, Hong Kong, you requested a tariff classification ruling.

The subject articles are designated as item numbers D90715A and D90715B. Each item consists of 2 ceramic eggs, a paint brush, and six color paints, all packaged on a hanging blister card. The items are identical except that D90715B has one egg that is plain, while the other eggs all have a pre-drawn design. You indicated that these items are to be sold during Easter holiday.

The purpose of the kits is to decorate the exterior surface of the ceramic eggs with paint. The essential character of the kits is imparted by the ceramic eggs.

The applicable subheading for the ceramic Easter egg painting kits, item numbers D90715A and D09715B, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Sharon Chung at 646-733-3028.


Robert B. Swierupski

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