CLA-2-32:RR:NC:2:236 B83100

Mr. Robert Hainey
Howard Abrams Sales
250 West 54th Street, Suite 902
New York, NY 10019

RE: The tariff classification of Color Glo Glow Catchers from China

Dear Mr. Hainey:

In your letter dated March 7,1997, you requested a tariff classification ruling.

The sample, Color Glo Glow Catcher, consists of the following:

1. A set of three colors (yellow, pink and blue) separately packaged in sealed plastics containers bound together at the top,

2. A 5" artists' brush,

3. A 1 1/2" synthetic sponge tipped plastic spatula,

4. Two octagonally shaped clear plastic plates (each measuring overall approximately 3"x 2 1/8"; one imprinted with a rough sketch of a dog, the other with a rough sketch of a cat,

5. Two clear soft plastic suction cups, measuring approximately 1" in diameter.

The merchandise is put up together for retail sale as a set and is designed for age 4 and up.

The sample, as described above, is a set for Customs purposes and has the essential character of amusement colors in a set. It is classified in accordance with the General Rules of Interpretation (GRI) under GRI 3 (b).

The applicable subheading for the Color Glo Glo Catcher will be 3213.10.0000, Harmonized Tariff Schedule of the United States, 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.

This ruling is being issued under the provisions of Section 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,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division