"Things You Make" Craft Kit

HQ 086421 May 16, 1990 CLA-2 CO:R:C:G 086421 SLR CATEGORY: Classification TARIFF NO.: 9503.70.8000 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