CBP Ruling H80164 — The tariff classification of a toy craft kit from China

Tariff classification

Headings: 9503

Product description

The kit enables a child to create look-alike tee shirts for her Barbie doll and for herself. The kit includes: 1 child sized t-shirt , 1 doll sized t-shirt, 4 bottles of fabric paint, 1 sheet of iron on transfers, 1 polybag containing 12 fabric flowers, 1 polybag of sequins and gemstones, 4 water based markers, 4 wax crayons, 1 sheet of wax paper, 1 tube of fabric glitter glue and an illustrated instruction sheet. The plain white tee shirts, assorted components and instructions are intended to stimulate a child’s creative senses in fashioning their own designs or copying those offered on the instruction sheet. You have suggested classification of the kit as an educational toy in Chapter 95. This office would agree. The product encourages development of creative skills in the child. While learning may be accomplished with the kit, a child will nevertheless have fun in producing matching tee shirts with their doll. Provided the components are imported packaged together in kit form, the article will be viewed as a toy craft set for classification purposes. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Barbie and Me T-Shirts Activity Kit” - #70068 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 H80164 May 15, 2001 CLA-2-95:RR:NC:SP:225 H80164 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 a toy craft kit from China Dear Mr. Epstein: In your letter dated April 23, 2001, you requested a tariff classification ruling on behalf of your client Tara Toy Corporation. A prototype sample of the “Barbie and Me T-Shirts Activity Kit” - #70068 was submitted for our examination. The kit enables a child to create look-alike tee shirts for her Barbie doll and for herself. The kit includes: 1 child sized t-shirt , 1 doll sized t-shirt, 4 bottles of fabric paint, 1 sheet of iron on transfers, 1 polybag containing 12 fabric flowers, 1 polybag of sequins and gemstones, 4 water based markers, 4 wax crayons, 1 sheet of wax paper, 1 tube of fabric glitter glue and an illustrated instruction sheet. The plain white tee shirts, assorted components and instructions are intended to stimulate a child’s creative senses in fashioning their own designs or copying those offered on the instruction sheet. You have suggested classification of the kit as an educational toy in Chapter 95. This office would agree. The product encourages development of creative skills in the child. While learning may be accomplished with the kit, a child will nevertheless have fun in producing matching tee shirts with their doll. Provided the components are imported packaged together in kit form, the article will be viewed as a toy craft set for classification purposes. Your sample is being returned as requested. The applicable subheading for the “Barbie and Me T-Shirts Activity Kit” - #70068 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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