The tariff classification of a Sand Art craft kit from China

N091063 January 25, 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 Sand Art 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 “Sand Art” craft kit, item number 12404, was submitted with your inquiry. The item consists of four plastic shaped bottles, 4 sand colors, funnel and design tool packaged in an illustrated cardboard box. By following the directions on the back of the box, children five years of age and older will derive amusement from creating their own colorful sand bottles. The sample is being retained by this office for reference purposes. The applicable subheading for the “Sand Art” 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