The tariff classification of the "Creative Hands Kit" from China

NY K89693 September 27, 2004 CLA-2-95:RR:NC:SP:224 K89693 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Joann Mosqueda JA-RU, Inc, PO Box 5970 Jacksonville, FL 32247-5970 RE: The tariff classification of the “Creative Hands Kit” from China Dear Ms. Mosqueda: In your letter dated September 14, 2004, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is item #97777, described as a creative hands kit. The kit consists of a retail package that contains components such as feathers, pipe cleaners, small and larger pompoms, and paste-on eyes that can be assembled to create two fanciful birds. The article in its condition as imported, therefore, is an unassembled version of toy bird figure. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 2(a) provides that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. The applicable subheading for the creative hands kit will be 9503.49.0000, HTSUS, which provides for other toys…toys representing animals or non-human creatures…parts and accessories thereof: other. The rate of duty will be Free. Section 304 of the Tariff Act of 1930, as amended (19 USC 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 USC 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the intended port of entry. 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 Tom McKenna at (646) 733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division