N206016 N2 Ruling Active

The tariff classification of a toy craft kit from China

Issued March 9, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The product consists of a cross stitch mat, a plastic needle, and pre-cut yarn that come in four colors. By using the design on the box as a template, a child will derive amusement creating their own rudimentary stitch design. The kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as a toy craft kit.

CBP rationale

The applicable subheading for the Cross Stitch Fun craft kit will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.

Full text

N206016 March 9, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Jacqueline M. Flores Hellmann Worldwide Logistics 2270 E. 220th St. Carson, CA 90810 RE: The tariff classification of a toy craft kit from China Dear Ms. Flores: In your letter dated February 16, 2012, you requested a tariff classification ruling on behalf of Creative Kids Far East Inc. A sample of the Cross Stitch Fun craft kit was received with your inquiry. The product consists of a cross stitch mat, a plastic needle, and pre-cut yarn that come in four colors. By using the design on the box as a template, a child will derive amusement creating their own rudimentary stitch design. The kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as a toy craft kit. The applicable subheading for the Cross Stitch Fun craft kit will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended 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, Thomas J. Russo Director National Commodity Specialist Division

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