N136935 N1 Ruling Active

The tariff classification of three Magic Fabric items from China

Issued December 28, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The first item is the Magic Fabric Creation Studio Kit which allows children to create up to five of their own puffy creations using the special self-adhesive fabric that only sticks to itself without sewing, heating, or gluing them together. The retail package includes the Magic Studio press, five pre-printed, precut character sheets, five foam inserts for three dimensional characters, one set of hinged press plates and instruction and character guides. By peeling off and layering the different items from the various sheets and then rolling them through the Magic Studio press, children will be able to make their own puffy characters or designs to play with. The second item is the Magic Fabric Starter Kit. It is similar to the Magic Fabric Creation Studio Kit except that in place of the Magic Studio press, two plastic hand rollers are used to affix the various foam stickers and inserts to design up to three puffy creations. The retail package includes two plastic hand rollers, three pre-printed, pre-cut character sheets, four foam inserts for the creation of three dimensional characters and a character instruction guide. The third item is the Magic Fabric Refill Kit. This item includes three pre-printed, pre-cut character sheets, four foam inserts for the creation of three dimensional characters and a character instruction guide. The refill kit is to be used with either of the two aforementioned items. All three items are deigned for the amusement of children 6 years of age and older.

CBP rationale

The applicable subheading for the Magic Fabric Creation Studio Kit, Magic Fabric Starter Kit and Magic Fabric Refill 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.

Full text

N136935 December 28, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Sarah M. Cleary C.H. Robinson International 855 Arthur Avenue Elk Grove Village, IL 60007 RE: The tariff classification of three Magic Fabric items from China Dear Ms. Cleary: In your letter submitted December 7, 2010, you requested a tariff classification ruling on behalf of Spin Master Inc. Photographs of three items from the Magic Fabric line of products were received with your inquiry. The first item is the Magic Fabric Creation Studio Kit which allows children to create up to five of their own puffy creations using the special self-adhesive fabric that only sticks to itself without sewing, heating, or gluing them together. The retail package includes the Magic Studio press, five pre-printed, precut character sheets, five foam inserts for three dimensional characters, one set of hinged press plates and instruction and character guides. By peeling off and layering the different items from the various sheets and then rolling them through the Magic Studio press, children will be able to make their own puffy characters or designs to play with. The second item is the Magic Fabric Starter Kit. It is similar to the Magic Fabric Creation Studio Kit except that in place of the Magic Studio press, two plastic hand rollers are used to affix the various foam stickers and inserts to design up to three puffy creations. The retail package includes two plastic hand rollers, three pre-printed, pre-cut character sheets, four foam inserts for the creation of three dimensional characters and a character instruction guide. The third item is the Magic Fabric Refill Kit. This item includes three pre-printed, pre-cut character sheets, four foam inserts for the creation of three dimensional characters and a character instruction guide. The refill kit is to be used with either of the two aforementioned items. All three items are deigned for the amusement of children 6 years of age and older. The applicable subheading for the Magic Fabric Creation Studio Kit, Magic Fabric Starter Kit and Magic Fabric Refill 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

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