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NY C80476

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November 10, 1997

CLA-2-32:RR:NC:2:236 C80476

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000

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

RE: The tariff classification of Fantastic Cel Painter, Item #8579 from Mexico

Dear Ms. Bernard:

In your letter dated October 3, 1997, you requested a tariff classification ruling.

The sample submitted is a Fantastic Cel Painter Kit, consisting of the following:

Four acetate cels,
Two paper picture frame mats with scenic backgrounds, One small artists' paint brush approximately 6 1/2" in length, Six container of water color paints (brown, yellow, red, white and blue).

The applicable subheading for the Fantastic Cel Painter 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 import these items separately. If so, they will be classified as follows:

Item HTS# Duty Rate
-Acetate Cels 4911.91.4040 2.2%
-Paper Picture Frame with 4911.31.3000 Free Scenic Backgrounds
-Color Paint Set 3213.10.0000 6.5%
-Plastic Paintbrush 9603.30.2000 3.6%

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,

Robert Swierupski
Director

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See also:

• Tariff No.: 3213.10.00 - Artists', students' or signboard painters' colors, in tablets, tubes, jars, bottles, pans or in similar packings, in sets
• Tariff No.: 4911.91.40 - Pictures, designs and photographs, excluding lithographs on paper or paperboard, printed not over 20 years at time of importation
• Tariff No.: 9603.30.20 - Artists' brushes, writing brushes and similar brushes for the application of cosmetics, valued n/o 5 cents each