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NY J87114





September 10, 2003

CLA-2-32:RR:NC:SP:236 J87114

CATEGORY: CLASSIFICATION

TARIFF NO.: 3213.10.0000; 3926.90.9880; 4202.92.4500; 9017.20.8080; 9603.30.2000; 9603.30.4000 9603.30.6000; 9608.20.0000

Mr. Donald S. Simpson
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of Poster Paint Backpack, Item # 5690 and Finger Paint Backpack, Item # 5691 art kits from China

Dear Mr. Simpson:

In your letter dated August 6., 2003, on behalf of your client, K-B Toys Inc., you requested a tariff classification ruling.

The samples submitted are as follows:

Item# 5690 The Posterpaint Backpack contains 8 paint jars, 1 set of alphabet stencils, 2 sets of number stencils, 1 sponge applicator, 1 roller with 3 sponges, 1 plastic tray, 1 (10 ft.) Banner Paper Roll, set of large sheets, 1 black marker, and a vinyl backpack.

Item# 5691 The Fingerpaint Backpack contains 4 No-spill Paint Cups with lids, 6 shaped sponge stampers, 2 large preschool handled paint brushes, 1 plastic tray, 2 large plastic handled sponges, 8 4oz jars of assorted color washable fingerpaints, a vinyl backpack, and 1 set of finger-paint sheets.

These kits cannot classified as sets because not all the items in the kits contribute to one activity or purpose. The vinyl backpack is not specifically shaped or fitted for the contents. The backpack has a multitude of uses. The backpack is clearly designed to hold items other than those with which it is imported. Therefore, each item will be classified separately.

The applicable subheading for the assorted color washable fingerpaints in jars will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 on the entire set.

The applicable subheading for the No-spill paint cups with lids, sponge stampers, plastic tray, sponge applicator, roller, small sponges, and large plastic sponges 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.

The applicable subheading for the vinyl backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bagsother. The general rate of duty will be 20 percent ad valorem.

The applicable subheading for the number stencils and alphabet stencils will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for drawing, marking-out or mathematical calculating instruments, other, other. The rate of duty will be 4.6 percent ad valorem.

The applicable subheading for paint brushes that are not part of the watercolor set is 9603.30, HTS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics. If valued not over 5 cents each, the brushes are classified in subheading 9603.30.2000, HTS. The rate of duty will be 2.6 percent ad valorem. If valued over 5 cents but not over 10 cents each the brushes will be classified in subheading 9603.30.4000. The rate of duty will be free. If valued over 10 cents each, the brushes will be classified in subheading 9603.30.6000, HTS. The rate of duty will be free.

The applicable subheading for the black marker markers will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.

We are unable to provide a ruling for the craft papers, finger-paint sheets and banner paper roll without additional information. You may submit the paper separately for a ruling. Before you do so, please call National Import Specialist Carl Abramowitz at 646-733-3037.

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 Harvey Kuperstein at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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