The tariff classification of three educational toy craft kits and three binders from China.

NY J80324 January 24, 2003 CLA-2-95:RR:NC:SP:225 J80324 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9503.70.0000 Mr. Jack P. Baron Value Creations Group™ 82 East Allendale Road, Unit 7A Saddle River, NJ 07458 RE: The tariff classification of three educational toy craft kits and three binders from China. Dear Mr. Baron: In your letter dated January 17, 2003, you requested a tariff classification ruling. You submitted the following samples: Item #102, Felt Crafting Fun, is a kit that consists of 100 cutout felt pieces in assorted shapes, colors and sizes, a felt activity board, large felt sheets, glue, colored marking pens, scissors, paint with brush, glitter glues, and project ideas intended to stimulate a child’s creative senses in fashioning their own designs or copying those offered on the instruction sheet The components are packaged inside a three ring fabric covered binder with a hook and loop closure. This office does not consider the binder normal or usual packing for these components. Therefore, the binder will be classified separately from the toy craft kit. Item #106, Foam Crafting Fun, is a toy set that consists of 100 cutout foam pieces in assorted shapes, colors and sizes, large sheets of colored foam, colored marking pens, pom poms, two types of glue, scissors, picture frames with stands, and project ideas intended to stimulate a child’s creative senses in fashioning their own designs or copying those offered on the instruction sheet. The components are packaged inside a three ring fabric covered binder with a hook and loop closure. This office does not consider the binder normal or usual packing for these components. Therefore, the binder will be classified separately from the toy craft kit. Item #107, Bead Crafting Fun, is a toy set that consists of nine assortments of beads, pipe cleaners, yards of colored string, hemp, stretch cord, colored thread, key rings, scissors, clip rings, and project ideas intended to stimulate a child’s creative senses in fashioning their own designs or copying those offered on the instruction sheet. The components are packaged inside a three ring fabric covered binder with a hook and loop closure. This office does not consider the binder normal or usual packing for these components. Therefore, the binder will be classified separately from the toy craft kit. You have suggested the classification of the kits as educational toys in Chapter 95, and this office would agree. The product encourages the development of creative skills in the child. While learning may be accomplished with the kits, a child will nevertheless have the manipulative play required to produce the finished product. The applicable subheading for the three ring binders of Items #102, 106 and 107 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles…Other.” The rate of duty will be seven percent ad valorem. The applicable subheading for the toy craft kits of Items #102, 106 and 107 will be 9503.70.0000, 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division