CLA-2-95:OT:RR:NC:N4:424
Ms. Amanda Gaff
Darice Inc.
13000 Darice Parkway
Park 82
Strongsville, OH 44149
RE: The tariff classification of two craft kits and bell ornaments
Dear Ms. Gaff:
In your letter dated January 5, 2016, you requested a tariff classification ruling on behalf of your client, Lamrite West Inc.
Samples of the three items were submitted with your inquiry. The first sample, referred to as Item A, “Giant Pipe Cleaner Kit,” is comprised of 40 multi-colored chenille stems, measuring approximately 20” long and 0.5” in diameter, and a pattern instruction sheet. Children, ages 8 and older, will derive amusement by using the pipe cleaners to create the 7 different patterns listed on the instruction sheet plus many other original shapes and figures of their own.
The second sample, referred to as, Item B, “Pony Bead Flower Mosaic Flower Kit,” is comprised of a large pink foam shaped flower with bead holes, measuring approximately 7.5” x 7.5”, and a pack of multi-colored plastic pony beads. Children, ages 6 and older, will derive amusement by using the colorful beads to create their own unique designs.
The third sample, Item C, “Gold Liberty Bells,” is a plastic bag containing 12 mini bells, measuring approximately 1 cm. The “bells” are not functional as bells as they do not ring. They are to be used solely for decoration and crafting purposes. The material breakdown for each bell is 98% steel, 1% nickel-plating and 1% brass-plating. Since the item does not function as a bell and there is no inherent amusement value, it will not be classified under subheading 8306.10. or in Chapter 95, respectively.
The applicable subheading for the “Giant Pipe Cleaner Kit” and the “Pony Bead Flower Mosaic Flower Kit” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.
The applicable subheading for the “Gold Liberty Bells” will 8306.29.0000, HTSUS, which provides for statuettes and other ornaments of base metal and parts 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 [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division