M82957 M8 Ruling Active

The tariff classification of toy craft kits from China.

Issued May 5, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted the following samples, which are being returned upon your request: Item 1084-30VP, 100pc Chenille and Pom Poms Kit, is a toy craft kit that consists of one-hundred 12” red chenille stems, assorted colored pom poms, wiggle eyes and a sheet of instructions that are packaged together inside a clear plastic bag with a cardboard header. By following the instructions a child can make rudimentary flowers, creatures, bookmarks, etc. Item 1104-05, Pom Poms Pals Christmas Kit (“Holiday Pals”), is a toy craft kit that consists of assorted colored 12” chenille stems, assorted colored and sized pom poms, wiggle eyes, textile shapes and a sheet of instructions that are packaged together inside a clear plastic bag with a cardboard header. By following the instructions a child can make a rudimentary reindeer, snowman and Santa Claus. Item 1104-01, Pom Poms Pals Insects Kit, is a toy craft kit that consists of assorted colored 12” chenille stems, assorted colored and sized pom poms, wiggle eyes and an instruction sheet that are packaged together inside a clear plastic bag with a cardboard header. By following the instructions a child can make a rudimentary ant, bee, grasshopper, ladybug and butterfly.

CBP rationale

The applicable subheading for will be Item 1084-30VP, 100pc Chenille and Pom Poms Kit, Item 1104-05, Pom Poms Pals Christmas Kit (“Holiday Pals”), and Item 1104-01, Pom Poms Pals Insects Kit, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY M82957 May 5, 2006 CLA-2-95:RR:NC:SP:225 M82957 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Holly VanDeusen Darice( Inc. 13000 Darice Parkway Park 82 Strongsville, OH 44149 RE: The tariff classification of toy craft kits from China. Dear Ms. VanDeusen: In your letter dated April 19, 2006, you requested a tariff classification ruling. You submitted the following samples, which are being returned upon your request: Item 1084-30VP, 100pc Chenille and Pom Poms Kit, is a toy craft kit that consists of one-hundred 12” red chenille stems, assorted colored pom poms, wiggle eyes and a sheet of instructions that are packaged together inside a clear plastic bag with a cardboard header. By following the instructions a child can make rudimentary flowers, creatures, bookmarks, etc. Item 1104-05, Pom Poms Pals Christmas Kit (“Holiday Pals”), is a toy craft kit that consists of assorted colored 12” chenille stems, assorted colored and sized pom poms, wiggle eyes, textile shapes and a sheet of instructions that are packaged together inside a clear plastic bag with a cardboard header. By following the instructions a child can make a rudimentary reindeer, snowman and Santa Claus. Item 1104-01, Pom Poms Pals Insects Kit, is a toy craft kit that consists of assorted colored 12” chenille stems, assorted colored and sized pom poms, wiggle eyes and an instruction sheet that are packaged together inside a clear plastic bag with a cardboard header. By following the instructions a child can make a rudimentary ant, bee, grasshopper, ladybug and butterfly. The applicable subheading for will be Item 1084-30VP, 100pc Chenille and Pom Poms Kit, Item 1104-05, Pom Poms Pals Christmas Kit (“Holiday Pals”), and Item 1104-01, Pom Poms Pals Insects Kit, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Merchandise correctly classified under tariff number 9503.70.0000, HTSUS, is not subject to quota/visa restraints. 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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