CLA-2-32:OT:RR:NC:2:236
Mr. Troy D. Crago
ATICO International USA, Inc.,
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of Art & Crafts Set, Do-It Yourself Badges glitter glue paint from China
Dear Mr. Crago:
In your letter dated May 29, 2008, you requested a tariff classification ruling.
A sample of the Art & Crafts Set, Do-It Yourself Badges glitter glue paint item number A068KA00775 was received with your inquiry. The kit consists of 5, (8 ml) window paint glitter glue pens, 2 plastic badges, 5 pieces of paper and a plastic pouch in the shape of a shirt. The glitter glue pens are used to color a design on the paper placed in the plastic badge. When the glitter glue dries it can be peeled off the badge and used as a sticker on a non porous surface such as a window or refrigerator.
The plastic pouch has a zippered compartment and a plastic clip which is permanently attached to the pull tab zipper. It measures approximately 4.25” (W) x 5.5” (H). It is of a durable construction and suitable for prolonged reuse. The zippered compartment could hold coins and other small articles. All of the items are packaged together for retail sale inside the shirt shaped plastic pouch. This is not the normal and usual packing and the pouch will be classified separately. For tariff purposes, the plastic pouch is considered a novelty coin purse.
The applicable subheading for the shirt shaped plastic pouch coin purse will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting, other. The rate of duty will be 20% ad valorem.
The applicable subheading for the Art & Crafts Set, Do-It Yourself Badges glitter glue paint kit will be 3213.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jar bottles, pans or in similar forms or packings: … Other. The duty rate will be 3.4 percent ad valorem.
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