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NY C81563




January 23, 1998

CLA-2-32:RR:NC:2:236 C81563

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000; 4911.91.4040

Mr. Arthur K. Purcell
Neville, Peterson & Williams
80 Broad Street, 34th Floor
New York, NY 10004

RE: The tariff classification of Children's Paint Activity Sets from the United Kingdom

Dear Mr. Purcell:

In your letter dated November 5, 1997, on behalf of your client, Oasis Art & Craft America, you requested a tariff classification ruling.

The samples submitted are as follows:

1. "My First Painting By Numbers" is a children's paint set. The set consists of two 8"x 10" numbered pictures featuring whimsical cartoon animal characters, an artists' paint brush and seven acrylic paints in various colors.

2. "Junior Painting By Numbers" is a children's paint set. The set consists of one textured artboard, measuring 9"X 12", displaying a numbered picture of a jockey on a horse attempting to jump a fence, an artists' paint brush and seven paints in various colors.

3. "Paint Box" is a children's paint set. The set consists of one metal container measuring approximately 6 1/2" x 3 1/4" x 5", one artists' paint brush and 10 acrylic paints in various colors. At the time of importations, the box will also contain six pre-printed cards displaying picture of smiling teddy bears and other animals.

4. "Print & Paint" is a children's paint set. The set consists of six paints, one artists' paint brush, six sponges molded in the shapes of a fish, a tree, a bear, a bird, a cat and a squirrel, and ten sheets of paper measuring approximately 12" x 16".

5. "Scraper Foil" is a scrape and frame type engraving set. The set consist of one plastic frame measuring approximately 5" x 6 1/2", one pre-printed inked scraper foil picture, one backing board and one scraper handle with blade.

The applicable subheading for the "My First Painting By Numbers", "Junior Painting By Numbers", "Paint Box" and "Print & Paint" 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.

The applicable subheading for the "Scraper Foil" engraving set will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 1.9 percent ad valorem.

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 B. Swierupski
Director

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