The tariff classification of various craft kits from China

N102309 April 29, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080, 7117.90.7500 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of various craft kits from China Dear Ms. Aldinger: In your letter dated April 14, 2010, you requested a tariff classification ruling. Samples of the “Love Me Knots!”, “Ribbon Headband,” and “Bubble Jewelry” kits were submitted with your inquiry. The “Love Me Knots!” craft kit consists of 10 bundles of colored thread, 2 foam looms, beads and easy to follow directions. The “Ribbon Headband” craft kit consists of five plastic headbands, eight ribbons of various colors, one tube of white craft glue and easy to follow directions. By following the enclosed instructions in both kits, a child 6 years of age or older will derive amusement creating and designing their own fashionable friendship bracelets and headbands. Each craft kit’s amusement value is greater than the utilitarian value of the finished article. Both will be classified as toy craft kits. The “Bubble Jewelry” kit includes three rings, one heart pendant, bubble beads, crystal beads, one brush and 6 paints. The three rings, one heart pendant, bubble beads and crystal beads are made of plastic. You state, as with the aforementioned items, that the “Bubble Jewelry” kits should be classified as toys. However, the principal activity performed is painting designs on the transparent jewelry. CBP does not consider drawing, writing, coloring or painting to have significant manipulative play value for classification purposes as a toy and is, therefore, not classified in Chapter 95. The applicable subheading for the “Love Me Knots!” and “Ribbon Headband” craft kits 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. The applicable subheading for the “Bubble Jewelry” kit will be 7117.90.7500, HTSUS, which provides for "Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics." 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