The tariff classification of various toy craft kits from China
Issued March 13, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0080
Headings: 9503
Product description
The product is identified as a 3-ft Tall Dangler Art Kit that will be imported in 5 styles: Snowman, Spider, Reindeer, Santa and Skeleton. All have the necessary components to construct a finished hanging craft (paper strips, adhesive tabs, a plastic hook, foam stickers, foam shapes and a simple instruction sheet). Additionally, some of the kits include a pompon, pair of googly eyes or a 12 inch cord to further enhance the finished product. The samples will be returned as requested. In each style, the kit’s amusement value is greater than the utilitarian value of the assembled components. As assembled, the completed danglers will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
CBP rationale
The applicable subheading for the dangler toy craft kits, as described above, 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
N052292 March 13, 2009 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of various toy craft kits from China Dear Ms. Dorfman: In your letter dated February 11, 2009, you requested a tariff classification ruling on behalf of Fibre Craft Materials Corp. Five samples representing one type of children’s toy craft kits were received with your inquiry. The product is identified as a 3-ft Tall Dangler Art Kit that will be imported in 5 styles: Snowman, Spider, Reindeer, Santa and Skeleton. All have the necessary components to construct a finished hanging craft (paper strips, adhesive tabs, a plastic hook, foam stickers, foam shapes and a simple instruction sheet). Additionally, some of the kits include a pompon, pair of googly eyes or a 12 inch cord to further enhance the finished product. The samples will be returned as requested. In each style, the kit’s amusement value is greater than the utilitarian value of the assembled components. As assembled, the completed danglers will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The applicable subheading for the dangler toy craft kits, as described above, 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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