The tariff classification of toy craft sets from China

NY F88620 July 7, 2000 CLA-2-95:RR:NC:SP:225 F88620 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of toy craft sets from China Dear Mr. Epstein: In your letter dated June 19, 2000 you requested a tariff classification ruling on behalf of your client Tara Toy Corporation. You have submitted three samples of party activity kits for children. Each kit contains sufficient materials for 6 children to participate in “creating” a finished product. The projects include making a picture frame, decorating a doll’s T-shirt and designing sunglasses. The kits will be imported packaged for retail sale in a window display box. The “Picture Frame Designer Activity Kit,” item #52200, will contain 6 picture frames, 6 tubes of glitter glue, 6 sticker sheets, 6 bags of plastic gems and sequins and an instruction sheet. The picture frames are made of paper and heavy gauge acetate. The “Doll T-Shirt Decorator Party Activity Kit,” item #52210, consists of 6 doll sized cotton white T-shirts, 3 tubes of glitter glue, 3 colored fabric markers, 6 bags of plastic gems and flowers, 6 sticker sheets and an instruction sheet. The T-shirts measure 5” X 4 ¾” and appear to be intended for an 11 ½” fashion doll. The “Sunglasses Decorator Party Activity Kit,” item #52220, will include 6 pairs of plastic sunglasses, 6 tubes of glitter glue, 6 bags of plastic gems, 6 sticker sheets and an instruction sheet. The kits are designed primarily to provide amusement to children ages 3 and up. This office finds that, the amount of creativity required to make the finished good is age appropriate for the level at which the kits are designed. As the components are imported packaged together in kit form, they will be viewed as toy craft sets for classification purposes. Your samples are being returned as requested. The applicable subheading for the party activity kits, item’s #52200, #52210 and #52220, 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. For your information, sunglasses are subject to Food and Drug Administration regulations. Sunglasses require an FDA Form 701, which certifies that the sunglasses contain impact-resistant lenses. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division