The tariff classification of "Makedo" kits from China

N103196 May 20, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Cecilia Balaguer Reeves International Inc. 14 Industrial Road Pequannock, NJ 07440 RE: The tariff classification of “Makedo” kits from China Dear Ms. Balaguer: In your letter dated April 22, 2010, you requested a tariff classification ruling. The “Makedo” kits are intended to be used to create original projects using materials found around the home, such as cardboard boxes, plastic containers, egg cartons and fabric scraps. The primary components of the kits are connectors, hinges and a construction tool. The connectors are used to attach the found pieces and scraps together. Each connector consists of a ridged pin with a flat head and a clip that secures onto the ridges of the pin. When the clip is squeezed it releases the pin to allow reuse of both parts. The hinges have holes on each side so they can be secured with the pin and clip connector. The hinges, which can pivot freely or lock in place, can join or create a corner between two materials or can form a swiveling moving part. Each kit contains a construction tool made entirely of plastics that has a serrated blade on one side to safely cut materials such as cardboard and a point on the other to pierce holes. Each kit also includes an inspiration poster featuring project ideas. There are two series of kits. The kits in the Makedo free play range consist of the plastic pin and clip connectors, hinges and one or more construction tools. A sample of Kit M1001 was included with your letter. The kit contains 30 pins, 30 clips, 8 hinges and 1 construction tool. Kit M1002 contains 74 pins, 74 clips, 20 hinges and 2 construction tools. Kit M2001 contains 100 pins, 100 clips, 25 hinges and 5 construction tools. Kit M2002 contains 300 pins, 300 clips, 75 hinges and 10 construction tools. The kits are packaged for retail sale in a cylindrical cardboard container. The kits in the Makedo find and make range are similar to the kits in the free play range except they include themed stickers that can be used to decorate the craft projects. Kit M4001 is marketed as a “find & make a flower” kit, Kit M4002 is marketed as a “find & make a robot” kit, Kit M4003 is marketed as a “find & make a dollhouse” kit, Kit M4004 is marketed as a “find & make a car” kit and Kit M4005 is marketed as a “find & make a playhouse” kit. The kits are packaged for retail sale in a cardboard box. The applicable subheading for the Makedo free play kits, M1001, M1002, M2001 and M2002, and the Makedo find and make kits, M4001, M4002, M4003, M4004 and M4005, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division