The tariff classification of a Do-It-Yourself Mosaics Arts & Crafts Set from China

N030070 June 20, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Do-It-Yourself Mosaics Arts & Crafts Set from China Dear Mr. Crago: In your letter dated May 29, 2008, you requested a tariff classification ruling. A sample of the “Do-It-Yourself Mosaic”, item number A068KA00788, was received with your inquiry. The item is a toy craft/activity kit that contains all the materials necessary to create an amusing looking mosaic image. The kit includes one plastic tray template in assorted designs, one tube of white glue, five packs of plastic beads in different colors, one plastic craft knife and easy to follow instructions on the back of the retail package. The various items are packaged together for retail sale in a blister pack with a cardboard backing. The applicable subheading for the “Do-It-Yourself Mosaic” 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