The tariff classification of various craft kits from China

N163055 May 17, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083; 7117.90.7500 Ms. Lorianne Aldinger Rite Aid Corp. 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 22, 2011 you requested a tariff classification. Samples of three craft kits, known as “Designer Girl Craft Sets Assorted,” item number 9013701, were received with your inquiry. The items are: “Cool Bottle Caps” contains 10 bottle caps, 4 keychain holders, 6 wires, 2 bags of glitter, 4 bags of colored beads, 1 cord, a sheet of stickers, clear craft glue, 4 split rings, 8 ice beads, and instructions. “Spirit Bands” includes 6 bracelet bands in assorted colors, two sheets of letters and icons and instructions. “Ice Bracelets” consists of 3 clear plastic bracelets, 6 poster paints, 1 paintbrush, 1 sheet of stickers and instructions. All of the craft kits are imported packaged for retail sale. You suggest classification for all of the aforementioned craft kits as toys under 9503.00.0083, Harmonized Tariff Schedule of the United States (HTSUS). This office concurs that “Cool Bottle Caps” are toy craft kits. By following the enclosed instructions in the kit, children 6 years of age or older will derive amusement creating and designing their own fashionable jewelry made from bottle caps. The craft kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as toy craft kits. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. However, the “Spirit Bands” and “Ice Bracelets” will not be considered toy craft kits for tariff purposes. The “Spirit Bands” kit involves only inserting different letters into a silicone band, spelling words. The principal activity performed in the “Ice Bracelets” kit is painting designs on the bracelets. CBP does not consider drawing, writing, coloring or painting to have significant manipulative play value for classification purposes as a toy and the kit is, therefore, not classified in Chapter 95. The applicable subheading for the “Cool Bottle Caps” toy craft kit will be 9503.00.0083, 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. The applicable subheading for the “Spirit Bands” kit and the “Ice Bracelets” kit, both with bracelets composed of plastic, 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