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NY B81772




March 7, 1997

CLA-2-32:RR:NC:2:236 B81772

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000; 4202.99.9000; 4911.91.4040

Mr. Robert Hainey
Howard Abrams Sales
250 West 54th Street
Suite 902
New York NY 10019

RE: The tariff classification of "Color Glo" Glo-In-Dark Picture Paint Set, Item #93005, from China

Dear Mr. Hainey:

In your letter dated January 28, 1997, you requested a tariff classification ruling.

The sample submitted consists of the following items:

Item #1. Four black and white line drawings, printed by what appears to be a non-lithographic process, on sheets of cardboard-backed paper.

Item #2. A carry case that is manufactured of a molded plastics and is of a kind similar to the containers or cases of the first half of Heading 4202. The label on the case reads: Color Glo GLO-IN-DARK PAINTING SET.

Item #3. Five paint colors, a plastic paint applicator and a plastic paint brush packed in a small clear plastic bag.

The product, "Color Glo" GLO-IN-DARK PAINTING SET, is packaged for retail sale and is sold for the amusement of children. However, for Customs purposes, the above set doesn't meet the requirement of GRI #3, because the carry case is designed so that it may be used to contain items not limited to the paint set and drawings. Therefore, each item will be classified separately as listed below.

The applicable subheading for the black and white line drawings will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures. The rate of duty will be 2.2 percent ad valorem.

The applicable subheading for the carry case will be 4202.99.9000, HTS, which provides in part for Other bags and containers, Other, Other, Other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the paint colors, applicator and brush packed in a clear plastic bag will 3213.10.0000, HTS, which provides for colors in sets. The rate of duty will be 6.5 percent ad valorem.

This ruling is being issued under the provisions of Section 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 212-466-5744.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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