The tariff classification of toy craft sets from China

NY C89329 July 20, 1998 CLA-2-95:RR:NC:SP:225 C89329 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of toy craft sets from China Dear Ms. Aldinger: In your letter dated June 19, 1998 you requested a tariff classification ruling. A collection of craft style kits were submitted with your inquiry. The series of "3-Assorted Mini Carry Along Craft Sets" include a "Knitting," "Button Badge" and "Sparkle Bead" set. The "Knitting" set consists of colored yarns, two plastic knitting spools, one tapestry hook, one plastic needle and detailed instructions. The "Button Badge" kit contains four plastic clip- on badges, printed paperboard disks, six crayons and instructions on how to create your own badge. The components of each set are imported packaged inside a rigid plastic container with carry handle. The containers measure 4" high, 5 ½" long and 1 3/4" deep. They are transparent on one side so that the contents are visible to the consumer. The above articles, when imported packaged together in sets for retail sale, are considered toy craft kits classifiable in Chapter 95. The "Sparkle Bead" kit, containing over 100 plastic beads and cord, will not be ruled on at this time due to a lack of explicit instructions. In a meeting with Ms. Dana Gurstel of Liss Brothers, Inc., your Customs representative, the submitted set of directions was discussed. She had indicated that changes would be made to the final version and that your office would resubmit the finished product at a later date. The applicable subheading for the "Mini Carry Along - Knitting" and "Button Badge" sets 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