The tariff classification of a "Funtastix" craft kit from China

N091062 January 28, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a “Funtastix” craft kit from China Dear Mr. Maher: In your letter dated January 8, 2010, you requested a tariff classification ruling on behalf of La Rose Industries/Cra-Z-Art. A sample of the “Funtastix” craft kit, item number 12424, was submitted with your inquiry. The item consists of 150 bendable waxy sticks in six colors in an illustrated cardboard box. The waxy sticks can be molded, twisted and affixed to each other and pulled apart for reuse. By following the directions on the back of the box, children four years of age and older will derive amusement from creating their own unique designs. The sample is being retained by this office for reference purposes. The applicable subheading for the “Funtastix” craft kit 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