The tariff classification of a toy craft kit made up of components from Taiwan, China and the United States

NY C81633 December 9, 1997 CLA-2-95:RR:NC:SP:225 C81633 CATEGORY: Classification TARIFF NO.: 9303.70.0000; 9801.00.1098 Ms. Sandra L. Haupt Tower Group International, Inc. 128 Dearborn Street Buffalo, New York 14207-3198 RE: The tariff classification of a toy craft kit made up of components from Taiwan, China and the United States Dear Ms. Haupt: In your letter dated November 5, 1997, received in this office on November 13, 1997, you requested a tariff classification ruling on behalf of your client Somerville House Books. The item, known as "Bean Bag Buddies", is a toy craft kit designed to teach children how to create their own bean filled animals. Each set will consist of 3 pieces of fabric, 2 plastic noses with back fasteners, 3 pairs of eyes with back fasteners and an instruction book. Patterns for the animals are printed on pages within the instruction book. Other necessary implements such as needle, thread, beans, etc., are not included and must be provided by the consumer. You have indicated in your letter that the instruction book is of United States origin, the textile pieces are made in Taiwan and the plastic eyes and noses are made in China. Each kit will be assembled in Canada. The assorted components, when imported packaged together as a set for retail sale, work together to produce an educational toy craft kit classifiable in Chapter 95. The applicable subheading for the "Bean Bag Buddies" will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. In addition, for your information, HTSUS subheading 9801.00.1098 provides for the duty-free entry of products of the U.S. that are returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided there has been compliance with the documentary requirements of section 10.1, Customs Regulations (19 C.F.R. 10.1). Based on the information provided to this office, the instruction booklet of U.S. origin would be eligible for this duty exemption provided the documentary requirements of 19 C.F.R. 10.1 are satisfied. 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, Robert B. Swierupski Director, National Commodity Specialist Division