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NY B88791





November 10, 1997

CLA-2-32:RR:NC:2:236 B88791

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000

Ms. Regina M. Bernard
Hasbro Inc.
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification of #10203 Tile Painting Set from China or Mexico

Dear Mr. Bernard:

In your letter dated August 14, 1997, you requested a tariff classification ruling.

You describe a new product #10203 Tile Painting Set consisting of the following:

Two Ceramic Tiles - Made in China
Two Transfer Pages - Made in China
One Plastic Stick - Made in China
Two Display Stands - Made in China
Six Ceramic paints - Made in USA
One Paintbrush - Made in China

You indicate that the finished retail product, which is designed to enable kids to paint onto ceramic tiles, will probably be packed out of Mexico. In addition, you also states that the paint holders containing the ceramic paints will be filled in the United States and shipped to Mexico or China for inclusion in the set.

The sample, as described above is a set for Customs purposes and has the essential character of amusement colors in a set. It is classified in accordance with the General Rules of Interpretation (GRI) under GRI 3 (b).

The applicable subheading for #10203 Tile Painting Set will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 percent ad valorem.

You indicate that you will imported these items separately. If so, they will be classified as follows:

Item HTS# Duty Rate

Paintbrush 9603.30.2000 3.6%
Plastic Stick 3926.90.9890 5.3%
Plastic Display Stands 3924.90.5500 3.4%
Tile 6908.90.0050 15.8%
Transfer Pages 4908.90.0000 10.8 cents/Kg

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 212-466-5744.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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