N206389 N2 Ruling Active

The tariff classification of a toy craft kit from China

Issued March 20, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The craft kit consists of five cardboard frames and numerous fall-colored felt leaves in various shapes and sizes. By following the included instructions, children six years of age and older will derive amusement creating their own decorative wreaths. 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 Felties Felt Leaf Wreath 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

N206389 March 20, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Colleen O’Shea-Moran Darice Inc. 13000 Darice Parkway Park 82 Strongsville, OH 44149 RE: The tariff classification of a toy craft kit from China Dear Ms. O’Shea-Moran: In your letter dated February 20, 2012, you requested a tariff classification ruling on behalf of Lamrite West Inc. A sample of the Felties Felt Leaf Wreath Kit, item FLT-1406D, was received with your inquiry. The craft kit consists of five cardboard frames and numerous fall-colored felt leaves in various shapes and sizes. By following the included instructions, children six years of age and older will derive amusement creating their own decorative wreaths. 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 Felties Felt Leaf Wreath 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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