The tariff classification of Butterfly Arts and Crafts Set from China
Issued June 25, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0080, 4202.32.2000
Product description
The toy craft kit consists of three plastic butterfly bodies, three chenille stems, 12 pieces of tissue paper, five glitter glue tubes and instructions. Using a scissor (not included) to cut the tissue paper, a child can create and decorate their own stylized butterfly wings which a child will find amusing. The chenille stems can be manipulated to create the butterfly’s antenna. These items are packaged together for retail sale in a plastic pouch in the shape of a shirt, which is not the normal and usual packaging for such toys kits and will be classified separately. For tariff purposes, the plastic pouch is considered a novelty coin purse constructed with an outer surface of a sheeting of plastic. It features a zippered compartment for coins and other small articles. A plastic clip is permanently attached to the pull-tab of the zipper. It measures approximately 5.5” wide x 4.5” high. It is of a durable construction and suitable for prolonged use.
CBP rationale
The applicable subheading for the coin purse will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting, other. The rate of duty will be 20% ad valorem. The applicable subheading for the create-a-butterfly arts and crafts kit, item number A068KA007773, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.
Full text
N030067 June 25, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 4202.32.2000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of Butterfly Arts and Crafts Set from China Dear Mr. Crago: In your letter dated May 29, 2008 you requested a tariff classification ruling. A sample of a create-a-butterfly arts and crafts kit, item number A068KA007773, was received with your inquiry. The toy craft kit consists of three plastic butterfly bodies, three chenille stems, 12 pieces of tissue paper, five glitter glue tubes and instructions. Using a scissor (not included) to cut the tissue paper, a child can create and decorate their own stylized butterfly wings which a child will find amusing. The chenille stems can be manipulated to create the butterfly’s antenna. These items are packaged together for retail sale in a plastic pouch in the shape of a shirt, which is not the normal and usual packaging for such toys kits and will be classified separately. For tariff purposes, the plastic pouch is considered a novelty coin purse constructed with an outer surface of a sheeting of plastic. It features a zippered compartment for coins and other small articles. A plastic clip is permanently attached to the pull-tab of the zipper. It measures approximately 5.5” wide x 4.5” high. It is of a durable construction and suitable for prolonged use. The applicable subheading for the coin purse will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting, other. The rate of duty will be 20% ad valorem. The applicable subheading for the create-a-butterfly arts and crafts kit, item number A068KA007773, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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