The tariff classification of a "My Friendship Bracelet Maker" kit from China

N073095 September 3, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Bldg. M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of a “My Friendship Bracelet Maker” kit from China Dear Ms. Wieckowski: In your letter dated August 20, 2009, you requested a tariff classification ruling on behalf of Crorey Builders Inc. A sample of the “My Friendship Bracelet Maker” kit was received with your inquiry. The product is comprised of a manual friendship bracelet making device, 14 different colored 100% cotton thread bundles (56 threads total) and two step-by-step instruction sheets for bracelet making. By following the directions, a child six years of age and older will derive amusement creating their own personalized friendship bracelet. The sample will be returned as requested. The applicable subheading for the “My Friendship Bracelet Maker” kit 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