The tariff classification of a costume hat, puppet and mask making kits, and a toy construction set from Canada

NY B80134 December 27, 1996 CLA-2-95:RR:NC:2:225 B80134 CATEGORY: Classification TARIFF NO.: 9505.90.6020; 9503.70.0030; 9503.30.0020 Mr. Russ Clarkson Creative Education Of Canada, Inc. C/O Port City Fulfillment 250 Huron Avenue Port Huron, MI 48060 RE: The tariff classification of a costume hat, puppet and mask making kits, and a toy construction set from Canada Dear Mr. Clarkson: In your letter dated November 29, 1996, received in this office on December 5, 1996, you requested a tariff classification ruling. The first item, called "Create-A-Crown", consists of a textile crown and 29 pieces that attach to the crown via hook and loop fastener material. The attachable components include imitation gemstones, buttons, stars and fancy cut fabric shapes. The product is designed for children age 3 years and up. The "Stick Puppet Kit" contains the necessary components to create 12 stick puppets. Included in the package are 12 wooden sticks, cut felt material, pipe cleaners, yarn, plastic eyes, glue, etc. This kit is intended for children age 4 and up. The "Magnificent Mask Kit" includes 2 plastic eye masks, glue, confetti, feathers, etc. The article is labelled for children age 5 and up to encourage creativity in making a decorative eye mask. The last article is called a "Bead, Button and Wire Sculpture Kit". The kit is composed of a wooden block, 3 plastic jars of dye solution, precut colored wire, buttons, beads, etc. It is designed to stimulate imagination and serves as an introduction to the art of making sculptures. You state in your letter that the sets are assembled in Canada of both Canadian and U.S. components. All the above named sets will be packaged in a clear plastic box with a hanger tab for display. Please note that classification of the other product samples submitted with your inquiry will be addressed under separate cover. The applicable subheading for the "Create-A-Crown" will be 9505.90.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: hats: other. The rate of duty will be free. The applicable subheading for the "Stick Puppet Kit" and "Magnificent Mask Kit" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free. The applicable subheading for the "Bead, Button and Wire Sculpture Kit" will be 9503.30.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other construction sets and constructional toys, and parts and accessories thereof: other. The rate of duty will be free. 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division