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NY J81255




February 26, 2003

CLA-2-39:RR:NC:SP:221 J81255

CATEGORY: CLASSIFICATION

TARIFF NO. 3926.90.9880

Ms. Yolanda Landau
Wilson Logistics, Inc.
270 Terminal Avenue
Clark, NY 07066

RE: The tariff classification of a plastic paint container from China.

Dear Ms. Landau:

In your letter dated February 8, 2003, on behalf of your client Childcraft Education Corp., you requested a classification ruling.

You have submitted a sample of a non-spill plastic paint container together with related pages from the “Childcraft and ABC” catalog. The polyethylene containers are identified as paint pots. The paint pots have an inner lid designed with a brush portal in the center. The brush portal wipes paint from the brush when it is withdrawn and prevents spills. The outer lid covers the container and keeps the paint fresh. The paint pots will be for use in early childhood classrooms. The teachers will put paint in the pots and the children will dip their brushes and illustrate pictures. The paint pots will be available in six different sets as indicated below:

Paint Pots in six different colors with a Childcraft logo on the lid. Paint Pots in ten different colors with a Childcraft logo on the lid. Paint Pots that will be clear (both lid and insert) with a Childcraft logo on the lid. Paint Pots in five different colors with an ABC logo on the lid. Paint Pots in ten different colors with an ABC logo on the lid. Paint Pots that will be clear (both lid and insert) with an ABC logo on the lid.

The applicable subheading for the plastic paint pots will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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