M86124 M8 Ruling Active

The tariff classification of a Rainbow( Art Crunch Art( Set from China.

Issued August 29, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted a sample on behalf of your client, Shopko Stores Operating Co. LLC, of a Rainbow( Art Crunch Art( Set. The educational toy set consists of over 400 assorted colored fabric swatches, 60 decorative pieces, such as assorted colored and sized chenille stems and plastic eyes, three double-sided foam backgrounds (underwater, grass and water), three display plastic frames, a “crunch” tool (a bullet shaped plastic tool that measures approximately 1” in diameter and 3-1/2” in length, with a plastic point at one end) and an illustrated two-sided instruction sheet that are packaged together inside an illustrated cardboard box for retail sale. To use, one places a fabric swatch on a foam board, presses the tip of the “crunch” tool into the center of the fabric swatch and pushes down hard into the foam, thereby affixing the fabric to the foam. Decorations can be applied via the “crunch” tool and the completed “art” placed inside a plastic frame and displayed. A child five years of age and older will engage in manipulative play while learning to create tropical fish, sailboat and flower “art.” No previous artistic knowledge or skill is required, and a child will derive amusement from manually arranging and attaching the pieces even if no actual learning takes place.

CBP rationale

The applicable subheading for the Rainbow( Art Crunch Art( Set 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 M86124 August 29, 2006 CLA-2-95:RR:NC:SP:225 M86124 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Daniel Meylor Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of a Rainbow( Art Crunch Art( Set from China. Dear Mr. Meylor: In your letter dated August 18, 2006, you requested a tariff classification ruling. You submitted a sample on behalf of your client, Shopko Stores Operating Co. LLC, of a Rainbow( Art Crunch Art( Set. The educational toy set consists of over 400 assorted colored fabric swatches, 60 decorative pieces, such as assorted colored and sized chenille stems and plastic eyes, three double-sided foam backgrounds (underwater, grass and water), three display plastic frames, a “crunch” tool (a bullet shaped plastic tool that measures approximately 1” in diameter and 3-1/2” in length, with a plastic point at one end) and an illustrated two-sided instruction sheet that are packaged together inside an illustrated cardboard box for retail sale. To use, one places a fabric swatch on a foam board, presses the tip of the “crunch” tool into the center of the fabric swatch and pushes down hard into the foam, thereby affixing the fabric to the foam. Decorations can be applied via the “crunch” tool and the completed “art” placed inside a plastic frame and displayed. A child five years of age and older will engage in manipulative play while learning to create tropical fish, sailboat and flower “art.” No previous artistic knowledge or skill is required, and a child will derive amusement from manually arranging and attaching the pieces even if no actual learning takes place. The applicable subheading for the Rainbow( Art Crunch Art( Set 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/. 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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