The tariff classification of a "Make an Apron" Kit from China

N016851 September 14, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Leah Cantero Williams-Sonoma, Inc. 151 Union Street Ice House One, 7th Floor San Francisco, CA 94111 RE: The tariff classification of a “Make an Apron” Kit from China Dear Ms. Cantero: In your letter dated September 5, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as a “Make an Apron” Kit; the designated item number for the product is SKU 9878778. The product is a kit that contains all the materials necessary to decorate an apron that is intended for a child, including felt, thread, a sewing needle, glue, and an instruction sheet. The item is intended to provide amusement for children, ages 6 to 10. The proper classification for the “Make an Apron” Kit will be as a toy, other, in Chapter 95 of the HTSUS. The sample will be returned, as requested by your office. The applicable subheading for the “Make an Apron” Kit will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division