J85122 J8 Ruling Active

The tariff classification of Finger Paint Fun, Dough Fun, Sand Fun, Color Fun, Fun Activity Book and Key-Chain Fun kits from China

Issued June 23, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.90.8000, 3213.10.0000, 3407.00.2000, 9503.70.0000

Headings: 9503, 3407, 3213, 9609

Product description

The prospective imports are as follows: a) Finger Paint Fun kit consists of 2 finger paints, 5 sheets of paper and 1 spatula. b) Dough Fun kit consists of 3 closed molds, 2 open molds, 2 wiggley eyes and 2 (1oz.) Kiddy Dough TM Jars. c) Sand Fun kit consists of 4 bags of colored sand, 2 pre-glued pictures and 1 printed instruction sheet. d) Color Fun kit consists of 6 semi moist paints, 4 crayons, 4 colored pencils 2 sheets of paper and 1 brush. e) Fun Activity Book kit consists of 1 activity book, 4 crayons and 5 markers. f) Key -Chain Fun kit consists of 8 keychain molds, 5 fine tip markers, 2 key chains and 1 bag of plaster.

CBP rationale

The applicable subheading for the Finger Paint Fun kit will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets: 6. The applicable subheading for the Dough Fun kit will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Modeling pastes, including those put up for children’s amusement. The applicable subheading for the Sand Fun 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 applicable subheading for the Fun Activity Book kit and Color Fun kit will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Crayons, Other, other.

Full text

NY J85122 June 23, 2003 CLA-2-32:RR:NC:SP:236 J85122 CATEGORY: Classification TARIFF NO.: 3213.10.0000; 3407.00.2000; 9503.70.0000; 9609.90.8000 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Finger Paint Fun, Dough Fun, Sand Fun, Color Fun, Fun Activity Book and Key-Chain Fun kits from China Dear Ms. Aldinger: In your letter dated May 14, 2003, you requested a tariff classification ruling. The prospective imports are as follows: a) Finger Paint Fun kit consists of 2 finger paints, 5 sheets of paper and 1 spatula. b) Dough Fun kit consists of 3 closed molds, 2 open molds, 2 wiggley eyes and 2 (1oz.) Kiddy Dough TM Jars. c) Sand Fun kit consists of 4 bags of colored sand, 2 pre-glued pictures and 1 printed instruction sheet. d) Color Fun kit consists of 6 semi moist paints, 4 crayons, 4 colored pencils 2 sheets of paper and 1 brush. e) Fun Activity Book kit consists of 1 activity book, 4 crayons and 5 markers. f) Key -Chain Fun kit consists of 8 keychain molds, 5 fine tip markers, 2 key chains and 1 bag of plaster. The applicable subheading for the Finger Paint Fun kit will be 3213.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets: 6.5 percent on the entire set. The applicable subheading for the Dough Fun kit will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Modeling pastes, including those put up for children’s amusement. The rate of duty will be Free. The applicable subheading for the Sand Fun 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. The applicable subheading for the Fun Activity Book kit and Color Fun kit will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Crayons, Other, other. The duty rate will be 5.5 cents per gross (crayons) plus 3.4 percent ad valorem. We are unable to classify the Key Chain Fun kit. The specific instructions on how to use the components included in the retail package were not present. Without the instructions, it is impossible to determine if the retail package is a set 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 Deborah Walsh at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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