The tariff classification of a toy craft set from China
Issued September 22, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.70.0000
Headings: 9503
Product description
The kit includes a recipe wheel, room puffer, storage housing, base, 4 tubes of liquid scents, 6 scent pads, mixing tray, tweezers, plastic rings, locket, cord and instruction booklet. A child can mix assorted scents according to the directions provided or create their own unique aromas. The fragrances produced are intended to enhance the smell of a room or may be carried on the child in the form of a specially constructed ring or locket. The set is imported in a closed box for retail sale. The process of combining different scents to create a unique fragrance is both educational and fun. The components are clearly put up in a manner indicating their use as a toy for children’s amusement.
CBP rationale
The applicable subheading for the “Scent Maker” kit 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 G81265 September 22, 2000 CLA-2-95:RR:NC:SP:225 G81265 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Jenette Stuart Kuehne & Nagel, Inc. 150 West Hill Place Brisbane, CA 94005-1216 RE: The tariff classification of a toy craft set from China Dear Ms. Stuart: In your letter dated August 17, 2000, received in this office on August 30, 2000, you requested a tariff classification ruling on behalf of your client Wild Planet Toys, Inc. The sample submitted is a “Scent Maker” kit for children ages 8 and up. The kit includes a recipe wheel, room puffer, storage housing, base, 4 tubes of liquid scents, 6 scent pads, mixing tray, tweezers, plastic rings, locket, cord and instruction booklet. A child can mix assorted scents according to the directions provided or create their own unique aromas. The fragrances produced are intended to enhance the smell of a room or may be carried on the child in the form of a specially constructed ring or locket. The set is imported in a closed box for retail sale. The process of combining different scents to create a unique fragrance is both educational and fun. The components are clearly put up in a manner indicating their use as a toy for children’s amusement. The applicable subheading for the “Scent Maker” kit 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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