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NY N003311




December 13, 2006

CLA-2-32:RR:NC:236:N.003311

CATEGORY: CLASSIFICATION

TARIFF NO.: 3212.90.0050

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of Big Bunny Easter Egg Coloring Kit, Item# 1738, and It’s Time to Color Eggs, Item# 1745, from China

Dear Mr. August:

In your letter dated November 10, 2006, you requested a tariff classification ruling.

The samples submitted are as follows:

Item# 1738, Big Bunny, is an Easter Egg Coloring Kit put up for retail sale in a cardboard packing. It is composed of three liquid egg dye coloring packets, six egg dye tablets, six cotton tipped applicators, two brushes, one wax crayon, six cardboard egg display stands and one metal egg dipper.

Item# 1745, It’s Time to Color Eggs, is an Easter Egg Coloring Kit put up for retail sale in a cardboard packing. It is composed of six egg dye tablets, 88 decal stickers, one wax crayon, six cardboard egg display stands and one metal egg dipper.

The applicable subheading for the Big Bunny, Item# 1738 and It’s Time to Color Eggs, Item# 1745, will be 3212.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), 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 dye coloring tablets of U.S. origin will be eligible for entry as American Goods Returned provided the documentary requirements of 19 C.F.R. 10.1 are satisfied. The applicable subheading for the dye coloring tablets will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTSUS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Other; Other. Products in subheading 9801.00.1097 are free of duty.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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