The tariff classification of toy craft sets and placemats from China

NY C88088 June 2, 1998 CLA-2-95:RR:NC:SP:225 C88088 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 3924.90.1050 Ms. Joan A. Fleischman Fairfield Processing Corporation P.O. Box 1157 Danbury, CT 06813-1157 RE: The tariff classification of toy craft sets and placemats from China Dear Ms. Fleischman: In your letter dated May 15, 1998 you requested a tariff classification ruling. The articles submitted belong to a series of products which you refer to as the "Grandparents to Kids" toy line. The first item, "Loveable Puppets," is a craft kit which enables one to create soft, stuffed, animal puppets. The contents include: polyester fiber filling, scissors, acrylic felt, cotton floss, glue, plastic eyes, needle and instructions. The item will be imported packaged together on a blister card which indicates use for crafters ages 7 to 107. The next item, "Memory Catchers", is a kit for creating your own suncatchers. The set will include sheets of peel and stick patterns and plastic shapes resembling a hot air balloon, butterfly and sunflower. A place is reserved in the suncatcher for placement of a small photo (not included) to be provided by the consumer. The finished suncatcher may then be hung for display or given as a gift. The "Memory Mats" set consists of two individual placemats packaged together. The placemats are made of plastic and are constructed with a clear adhesive sheeting overlay. The adhesive film cover may be lifted to permit placement of one's personal drawings, photos, clippings, etc. When satisfied with the selected art work, photos, etc., one may peel away the adhesive backing and seal in the contents, adding a personal decorative touch to an ordinary placemat. The applicable subheading for the "Loveable Puppets" and "Memory Catchers" 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. The applicable subheading for the "Memory Mats" will be 3924.90.1050, HTS, which provides for tableware, kitchenware, other household articles...of plastics: other: curtains and drapes...table covers, mats,...and like furnishings, other. The rate of duty will be 3.3 percent ad valorem. In respect to the "Memory Mobile" we are unable to offer a classification determination without an actual production sample. Unfortunately, although we have discussed the submitted prototype, this office remains unclear on the actual process involved in making the finished product. The sample submitted should preferably be in its retail package (provided that is the condition in which it will be imported). If packaging is not available then please submit advertising and/or marketing literature along with your request. 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