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L81098 L8 Ruling Active

The tariff classification of toy craft kits from China.

Issued December 6, 2004 by U.S. Customs and Border Protection.

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L8 L81098 (December 6, 2004)

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted the following samples, which are being returned upon your request: Item number 9180-77, Darice( Kid’s Crafts Wood Craft Value Bucket Flowers & Bugs Kit, is a toy craft kit that consists of 10 markers, 4 paint brushes, 1 foam brush, 1 watercolor cup, a 6 well palette with 6 watercolor cakes, magnet strip, assorted wiggle eyes, wood glue, 8 wood cut-outs, 50 craft sticks, 50 assorted wood shapes, and a project sheet packaged together in a clear plastic bucket with a screw-on lid and a carrying handle. The bucket measures approximately 6-1/2” in height and 4-1/2” in diameter. By following the project sheet a child can use the kit’s components to make and color their own rudimentary wooden flowers and bugs. Item number 9180-78, Darice( Kid’s Crafts Wood Craft Value Bucket Pom Poms & Clothespin Kit, is a toy craft kit that consists of 10 markers 4 paint brushes, 45 pom poms, 15 clothespins, a 6 well palette with 6 watercolor cakes, a magnet strip, assorted wiggle eyes, wood glue, 50 craft sticks, 50 assorted wood shapes, and a project sheet all packaged together in a clear plastic bucket with a screw-on lid and a carrying handle. The bucket measures approximately 6-1/2” in height and 4-1/2” in diameter. By following the project sheet a child can use the kit’s components to make and color rudimentary bugs and flowers. Item number 9180-79, Darice( Kid’s Crafts Wood Craft Value Bucket Pets Kit, is a toy craft kit that consists of 10 markers 4 pain brushes, 1 foam brush, 1 water color cup, a 6 well palette with 6 watercolor cakes, a magnet strip, assorted wiggle eyes, wood glue, 8 wood cut-outs, 50 craft sticks, 50 assorted wood shapes, and a project sheet all packaged together in a clear plastic bucket with a screw-on lid and a carrying handle. The bucket measures approximately 6-1/2” in height and 4-1/2” in diameter. By following the project sheet a child can use the kit’s components to make and color a rudimentary puppy, cat, fish, and doghouse.

CBP rationale

The applicable subheading for item number 9180-77, Darice( Kid’s Crafts Wood Craft Value Bucket Flowers & Bugs Kit, item number 9180-78, Darice( Kid’s Crafts Wood Craft Value Bucket Pom Poms & Clothespin Kit, and item number 9180-79, Darice( Kid’s Crafts Wood Craft Value Bucket Pets 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 L81098 December 6, 2004 CLA-2-95:RR:NC:SP:225 L81098 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Colleen O’Shea-Moran Darice( Inc. 13000 Darice Parkway Park 82 Strongsville, OH 44149 RE: The tariff classification of toy craft kits from China. Dear Ms. O’Shea-Moran: In your letter dated November 23, 2004, you requested a tariff classification ruling. You submitted the following samples, which are being returned upon your request: Item number 9180-77, Darice( Kid’s Crafts Wood Craft Value Bucket Flowers & Bugs Kit, is a toy craft kit that consists of 10 markers, 4 paint brushes, 1 foam brush, 1 watercolor cup, a 6 well palette with 6 watercolor cakes, magnet strip, assorted wiggle eyes, wood glue, 8 wood cut-outs, 50 craft sticks, 50 assorted wood shapes, and a project sheet packaged together in a clear plastic bucket with a screw-on lid and a carrying handle. The bucket measures approximately 6-1/2” in height and 4-1/2” in diameter. By following the project sheet a child can use the kit’s components to make and color their own rudimentary wooden flowers and bugs. Item number 9180-78, Darice( Kid’s Crafts Wood Craft Value Bucket Pom Poms & Clothespin Kit, is a toy craft kit that consists of 10 markers 4 paint brushes, 45 pom poms, 15 clothespins, a 6 well palette with 6 watercolor cakes, a magnet strip, assorted wiggle eyes, wood glue, 50 craft sticks, 50 assorted wood shapes, and a project sheet all packaged together in a clear plastic bucket with a screw-on lid and a carrying handle. The bucket measures approximately 6-1/2” in height and 4-1/2” in diameter. By following the project sheet a child can use the kit’s components to make and color rudimentary bugs and flowers. Item number 9180-79, Darice( Kid’s Crafts Wood Craft Value Bucket Pets Kit, is a toy craft kit that consists of 10 markers 4 pain brushes, 1 foam brush, 1 water color cup, a 6 well palette with 6 watercolor cakes, a magnet strip, assorted wiggle eyes, wood glue, 8 wood cut-outs, 50 craft sticks, 50 assorted wood shapes, and a project sheet all packaged together in a clear plastic bucket with a screw-on lid and a carrying handle. The bucket measures approximately 6-1/2” in height and 4-1/2” in diameter. By following the project sheet a child can use the kit’s components to make and color a rudimentary puppy, cat, fish, and doghouse. The applicable subheading for item number 9180-77, Darice( Kid’s Crafts Wood Craft Value Bucket Flowers & Bugs Kit, item number 9180-78, Darice( Kid’s Crafts Wood Craft Value Bucket Pom Poms & Clothespin Kit, and item number 9180-79, Darice( Kid’s Crafts Wood Craft Value Bucket Pets 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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