C81962 C8 Ruling Active

The tariff classification of a toy craft set from Hong Kong

Issued December 11, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The craft kit "Friendship Bracelets", item #4600-6, consists of 16 skeins of multi colored embroidery floss, scissors, alphabet beads, colored beads, key rings, zipper pulls and instructions. The article teaches a child how to create bracelets in a variety of styles using the thread and beads included with the set. The product is designed for children age 6 and up. The components of the "Friendship Bracelets" kit work together in teaching a child the basics of bracelet making. In its imported condition, packaged as a set for retail sale, the article is considered an educational toy craft set. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the "Friendship Bracelets", item #4600-6, 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.

Full text

NY C81962 December 11, 1997 CLA-2-95:RR:NC:SP:225 C81962 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Kevin Maher C-Air Custom House Brokers, Inc. 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of a toy craft set from Hong Kong Dear Mr. Maher: In your letter dated November 20, 1997, you requested a tariff classification ruling on behalf of your client Roseart Industries, Inc. The craft kit "Friendship Bracelets", item #4600-6, consists of 16 skeins of multi colored embroidery floss, scissors, alphabet beads, colored beads, key rings, zipper pulls and instructions. The article teaches a child how to create bracelets in a variety of styles using the thread and beads included with the set. The product is designed for children age 6 and up. The components of the "Friendship Bracelets" kit work together in teaching a child the basics of bracelet making. In its imported condition, packaged as a set for retail sale, the article is considered an educational toy craft set. Your sample is being returned as requested. The applicable subheading for the "Friendship Bracelets", item #4600-6, 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. 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

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