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NY J82820




April 23, 2003

CLA-2-32:RR:NC:SP:236 J82820

CATEGORY: CLASSIFICATION

TARIFF NO.: 3212.90.0050, 3924.10.3000, 7326.20.0070, 9504.90.6000

Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of Easter Egg Decorating Kits from China

Dear Mr. Shostak:

In your letter dated March 25, 2003, you requested a tariff classification ruling.

The samples submitted were as follows:

Item #6108820, the “Paint n’ Doodle” egg decorating kit, consists of five “dazzlin’ color” liquid packets, five artists brushes, five foam dabbers, one palette tray and ten plastic egg ring holders.

Item #6108810, the “Roll It” egg decorating kit, consists of five “dazzlin’ color” liquid dye packets, five sponge rollers, one plastic color dye tray and ten plastic egg ring holders.

Item #6100850, the “Bunny Path” egg decorating game, consists of five coloring tablets, two wire egg dippers, ten cardboard egg ring holders, one plastic drying tray, one game board, three cardboard game pieces, one game spinner, game instructions and a sheet containing 88 stickers. The “Bunny Path” egg decorating game is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately

The applicable subheading for the “Paint n’ Doodle” egg decorating kit will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: Other: Other. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the “Roll It” egg decorating kit will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: Other: Other. The rate of duty will be 3.1 percent ad valorem.

The various components of the “Bunny Path” egg decorating game will be classified separately as follows:

The applicable subheading for the color tablets will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: Other: Other. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the plastic drying tray will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastic: Tableware and kitchenware: Trays. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the wire dippers will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Articles of iron or steel wire Other. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the game will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other: Chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers...poker chips and dice. The rate of duty will be free.

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 Deborah Walsh at (646) 733-3034.

Sincerely,

Robert B. Swierupski
Director,

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