CLA-2 CO:R:C:G 086421 SLR
Mr. Jack Gonzalez
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038
RE: "Things You Make" Craft Kit
Dear Mr. Gonzalez:
This ruling is in response to your letter of January 1,
1990, on behalf of your client, F.W. Woolworth Co., requesting
the proper classification of the "Things You Make" craft kit
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample was forwarded for our examination.
FACTS:
The submitted sample, called "Things You Make," consists of
two unassembled polyvinyl chloride coin purses, an unassembled
polyvinyl chloride comb case, and an unassembled polyvinyl
chloride picture frame. Two plastic needles and lacing are
included so that a child may assemble the items. The craft kit
is marketed for children ages 5 and up.
ISSUE:
What is the proper classification of the "Things You Make"
craft kit under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Heading 9503, HTSUSA, provides, in pertinent part, for
"[o]ther toys." In the Explanatory Notes to the Harmonized
code, the general notes for Chapter 95 indicate that this chapter
"covers toys of all kinds whether designed for the amusement of
children or adults." The Explanatory Notes represent the
official interpretation of the tariff at the international level.
-2-
It is our position that the "Things You Make" craft kit
qualifies as a toy. The kit's amusement value is greater than
the utiliarian value of its component parts as assembled. As
assembled, the coin purses, comb case, and picture frame are
flimsily constructed and, in all likelihood, will not be used
over a long period of time.
Subheading 9503.70, HTSUSA, provides, in pertinent part, for
"[o]ther toys, put up in sets." The Explanatory Note to Heading
9503 indicates that:
Collections of articles, the individual items
of which if presented separately would be
classified in other headings in the Nomenclature,
are classified in this Chapter when they
are put up in a form clearly indicating
their use as toys (e.g., instructional toys
such as chemistry, sewing, etc., sets).
Here, the coin purses, comb case, and picture frame, if
presented separately, would be classifiable in other headings:
the coin purses and comb case in Heading 4202, HTSUSA, and the
picture frame in Heading 3924, HTSUSA. The individual components
are put up together to provide amusement. While the kit provides
little in the way of instruction, it is important to recognize
that the Explanatory Note to Heading 9503 merely reads
"e.g., instructional toys...." (Bold added.)
HOLDING:
The "Things You Make" craft kit is classifiable in
subheading 9503.70.8000, which provides for other toys, put up in
sets or outfits, and parts and accessories thereof, other, other,
dutiable at 6.8 percent ad valorem. Subheading 9902.71.13,
HTSUSA, indicates that articles provided for in Heading 9503,
HTSUSA, valued not over five cents per unit, may enter the U.S.
free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division