CLA-2-32:RR:NC:2:236 D81180
6214.10.1000; 6304.99.6030; 7326.90.8585; 9603.30.6000
Ms. Carolyn Hall
Fritz Companies, Inc.
1000 Port Carteret Drive
Carteret, NJ 07008
RE: The tariff classification of Color Me Silk Passepartout,
Color Me Silk Scarf, Color Me Silk Tie and Color Me Silk
Window Decorations from Switzerland.
Dear Ms. Hall:
In your letter dated August 5, 1998, on behalf of your client
Arty's Inc., you requested a tariff classification ruling.
The samples submitted, Color Me Silk Passepartout, Color Me
Silk Scarf, Color Me Silk Tie and Color Me Silk Window
Decorations, consist of several items. For Customs purposes, the
above samples are not sets and the items contained therein will be
classified separately.
The applicable subheading for the Silkcolor Paint Bottles
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: Color in sets. The rate of duty will be 6.5 percent ad
valorem.
The applicable subheading for the Tri- Fix will be
4823.90.6500, Harmonized Tariff Schedule of the United States,
which provides for Other paper, paperboard, cellulose wadding and
webs of cellulose fibers, cut to size or shape; other articles of
paper pulp, paperboard, cellulose wadding or webs of cellulose
fibers: Other: Other: Other: Of coated paper or paperboard: Other.
The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the Silk Handkerchiefs (woven)
will be 6213.10.1000, Harmonized Tariff Schedule of the United
States, which provides for Handkerchiefs: Of silk or silk waste:
Containing 70 percent or more by weight of silk or silk waste.
The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the Silk Scarf (woven) will be
6214.10.1000, Harmonized Tariff Schedule of the United States,
which provides for Shawls, scarves, mufflers, mantillas, veils and
the like: Of silk or silk waste: Containing 70 percent or more by
weight of silk or silk waste. The rate of duty will be 2.5
percent ad valorem.
The applicable subheading for the Silk Window Decorations
will be 6304.99.6030, Harmonized Tariff Schedule of the United
States, which provides for Other furnishing articles, excluding
those of heading 9404: Other: Not knitted or crocheted, of other
textile materials: Other: Other: Other: Containing 85 percent of
more by weight of silk or silk waste. The rate of duty will be
5.1 percent ad valorem.
The applicable subheading for the Pins will be 7326.90.8585,
Harmonized Tariff Schedule of the United States, which provides
for Other articles of iron or steel: Other: Other: Other: Other:
Other. The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the Brush will be 9603.30.6000,
Harmonized Tariff Schedule of the United States, which provides
for Artists' brushes, writing brushes and similar brushes for the
application of cosmetics: Valued over 10 cents each. The rate of
duty will be 0.6 percent ad valorem.
The plastic palette is considered to be part of packing.
Packing costs are prorated to each of the above items accordingly.
We are unable to classify the silk tie (woven) with the
limited information provided. Should you wish to obtain a binding
ruling on this merchandise, please provide the following
information:
1) The percentage by weight of the linings and interlinings?
2) The fabric content of the linings and interlinings?
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 V. Gualario at 212-466-5744.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division