CLA-2-32:RR:NC:236:N.003346
Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of Paint an Egg, Item# 1740, Awesome Eggs, Item# 1742 and Marble Swirls, Item# 1778 from China
Dear Mr. August:
In your letter dated November 7, 2006, you requested a tariff classification ruling.
The samples submitted are as follows:
Item# 1740, Paint an Egg, is an Easter Egg Coloring Kit put up for retail sale in a cardboard packing. It is composed of five liquid egg dye coloring packets, six cotton tipped applicators, two brushes, one wax crayon, six cardboard egg display stands and one metal egg dipper.
Item# 1742, Awesome Egg, is an Easter Egg Coloring Kit put up for retail sale in a cardboard packing. It is composed of five liquid egg dye coloring packets, twelve plastic bags, six plastic droppers, six cardboard egg display stands and one plastic decorating tray.
Item# 1778, Marble Swirls, is an Easter Egg Coloring Kit put up for retail sale in a cardboard packing. It is composed of five liquid egg dye coloring packets, four plastic gloves, five plastic droppers, one plastic egg display tray and one palette tray.
The applicable subheading for the Paint an Egg, Item# 1740, Awesome Eggs, Item# 1742 and Marble Swirls, Item# 1778 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,
National Commodity
Specialist Division