The tariff classification of two foam Valentine craft kits from China
Issued April 4, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0083
Headings: 9503
Product description
The first style, “Foam Frames Craft Kit,” item # A078DA00754, includes in its retail package three types of foam frames in a cellophane package. A separate cellophane package includes foam decorating accents for Valentine’s Day, or any other special occasion, and 3 magnets. Each item is available in two styles however, only one was submitted for classification. Each kit contains the necessary components and simple instructions to create three embellished foam frame magnets. The second item is stated as being a “Foam Magnets Craft Kit,” item # A078DA00755. The item is similar to the aforementioned product except that it is comprised of two cellophane packages, one contains 3 large heart-shaped foam shapes and the other contains several foam hearts and 3 magnets. The contents of the second package may be used as overlays and decorating accents with the hearts in the first package, in various combinations. As previously stated, the item will be made in two styles but only one was submitted. Each kit includes the necessary components to make three decorated foam heart-shaped card magnets. The samples will be returned as requested. In each item, the kit’s amusement value is greater than the utilitarian value of the assembled components. As assembled, the completed picture frame magnets and the heart-shaped card magnets will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
CBP rationale
The applicable subheading for the two “Valentine Do-It-Yourself Handcraft Card Kit” items will be 9503.00.0083, 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: Labeled for use by persons 3 to 12 years of age.
Full text
N153965 April 4, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Ms. Alice Liu Atico International, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of two foam Valentine craft kits from China Dear Ms. Liu: In your letter submitted March 10, 2011 you requested a tariff classification ruling. Samples and photographs of two “Valentine Do-It-Yourself Handcraft Card Kit” items were received with your inquiry. The first style, “Foam Frames Craft Kit,” item # A078DA00754, includes in its retail package three types of foam frames in a cellophane package. A separate cellophane package includes foam decorating accents for Valentine’s Day, or any other special occasion, and 3 magnets. Each item is available in two styles however, only one was submitted for classification. Each kit contains the necessary components and simple instructions to create three embellished foam frame magnets. The second item is stated as being a “Foam Magnets Craft Kit,” item # A078DA00755. The item is similar to the aforementioned product except that it is comprised of two cellophane packages, one contains 3 large heart-shaped foam shapes and the other contains several foam hearts and 3 magnets. The contents of the second package may be used as overlays and decorating accents with the hearts in the first package, in various combinations. As previously stated, the item will be made in two styles but only one was submitted. Each kit includes the necessary components to make three decorated foam heart-shaped card magnets. The samples will be returned as requested. In each item, the kit’s amusement value is greater than the utilitarian value of the assembled components. As assembled, the completed picture frame magnets and the heart-shaped card magnets will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The applicable subheading for the two “Valentine Do-It-Yourself Handcraft Card Kit” items will be 9503.00.0083, 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: Labeled for use by persons 3 to 12 years of age.” 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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