CLA-2-95:OT:RR:NC:2:224
Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309
RE: The tariff classification of various toy craft kits from China
Dear Ms. Dorfman:
In your letter dated February 11, 2009, you requested a tariff classification ruling on behalf of Fibre Craft Materials Corp.
Six samples representing four different types of children’s toy craft kits were received with your inquiry. The products are identified as follows: a Mosaic Pop Art Kit, a Rock Guitar Sequin Art Kit, a Butterfly 3-D Art Kit, an African Safari 3-D Art Kit, a Ballerina 3-D Art Kit and a Cool Foam Art Kit. The Mosaic Pop Art Kit contains stick-on circles, triangles and eyes that when put together create a caterpillar shape in a foam frame. The Rock Guitar Sequin Art Kit is comprised of a picture with an outline of a guitar printed on it that is completed by sticking color sequins on the outline. The 3-D art kits will be imported in 3 styles: a Butterfly Kit, an African Safari Kit and a Ballerina Kit. All 3 styles have the necessary components (foam picture base, foam stickers and glitter glue pens) to create a 3-D image. The Cool Foam Art Kit allows the user to make a likeness of a stained glass window in three simple steps; it includes 1 foam picture base, foam stickers and 1 glitter glue pen. The samples will be returned as requested.
In each case, the kit’s amusement value is greater than the utilitarian value of its component parts as assembled. As assembled, the completed pictures will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
The applicable subheading for the toy craft kits as described above will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division