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The tariff classification of various activity kits from China.
Issued November 15, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L88305 (November 15, 2005)
Tariff classification
HTS codes: 9017.20.8080, 3926.40.0000
Product description
The “Foam Art Fun” activity kit, item no. 12968, consists of 3 foam plastic door hangers, and 20 self-adhesive foam shapes, I glitter glue, 1 glue stick and 2 foam sheets to decorate the door hangers. The essential character of this set is imparted by the door hangers. The “Suncatchers Fun” activity kit, item no. 12973, consists of 12 plastic suncatchers and 6 poster paints, 1 paintbrush and 3 yards of cord to decorate and complete the suncatchers. The essential character of this set is imparted by the suncatchers. The “Stencil Fun” activity kit, item no. 12970, consists of 2 sheets of plastic stencils to be punched out, 4 stencil rulers, each incorporating numerous stencil designs, 6 markers, 6 color pencils and 20 sheets of paper. The essential character of this set is imparted by the stencil sheets and stencil rulers. The “Spiral Stencil Fun” activity kit, item no. 12967, consists of a 7½ inch diameter plastic disc with numerous cut out stencil shapes, a gear template frame with plastic gear to make spiral kaleidoscope designs, 6 markers and 10 sheets of paper. The essential character of this set is imparted by the stencil disc and gear template with gear drawing instruments. As you requested, the samples will be returned.
CBP rationale
The applicable subheading for the Foam Art Fun and Suncatchers Fun activity sets will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles. The applicable subheading for the Stencil Fun and Spiral Stencil Fun activity sets will be 9017.20.8080, HTS, which provides for drawing, marking-out or mathematical calculating instruments, other, other.
Full text
NY L88305 November 15, 2005 CLA-2-39:RR:NC:SP:221 L88305 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 9017.20.8080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of various activity kits from China. Dear Ms. Aldinger: In your letter dated October 13, 2005, you requested a tariff classification ruling. Four sample activity kits were provided with your letter. The “Foam Art Fun” activity kit, item no. 12968, consists of 3 foam plastic door hangers, and 20 self-adhesive foam shapes, I glitter glue, 1 glue stick and 2 foam sheets to decorate the door hangers. The essential character of this set is imparted by the door hangers. The “Suncatchers Fun” activity kit, item no. 12973, consists of 12 plastic suncatchers and 6 poster paints, 1 paintbrush and 3 yards of cord to decorate and complete the suncatchers. The essential character of this set is imparted by the suncatchers. The “Stencil Fun” activity kit, item no. 12970, consists of 2 sheets of plastic stencils to be punched out, 4 stencil rulers, each incorporating numerous stencil designs, 6 markers, 6 color pencils and 20 sheets of paper. The essential character of this set is imparted by the stencil sheets and stencil rulers. The “Spiral Stencil Fun” activity kit, item no. 12967, consists of a 7½ inch diameter plastic disc with numerous cut out stencil shapes, a gear template frame with plastic gear to make spiral kaleidoscope designs, 6 markers and 10 sheets of paper. The essential character of this set is imparted by the stencil disc and gear template with gear drawing instruments. As you requested, the samples will be returned. The applicable subheading for the Foam Art Fun and Suncatchers Fun activity sets will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the Stencil Fun and Spiral Stencil Fun activity sets will be 9017.20.8080, HTS, which provides for drawing, marking-out or mathematical calculating instruments, other, other. The rate of duty will be 4.6 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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