N218755 N2 Ruling Active

The tariff classification of a Mosaic Handbag Craft Kit from China

Issued June 1, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item is a toy craft kit that contains a cardboard handbag with a plastic handle and a snap closure. Also included are over 1,000 stick-on foam mosaic and plastic jewels. It is principally designed for the amusement of children six years of age and older. Children will derive amusement by matching up the numbers on the handbag with the corresponding stickers to create their own mosaic fashion handbag. The kit’s amusement value is greater than the utilitarian value of the finished article. As assembled, the completed cardboard handbag 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 “Stick N’ Style Mosaics” craft kit will be 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

N218755 June 1, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Mosaic Handbag Craft Kit from China Dear Ms. Aldinger: In your letter dated May 10, 2012, you requested a tariff classification ruling. A sample of the “Stick N’ Style Mosaics” craft kit was received with your inquiry. The item is a toy craft kit that contains a cardboard handbag with a plastic handle and a snap closure. Also included are over 1,000 stick-on foam mosaic and plastic jewels. It is principally designed for the amusement of children six years of age and older. Children will derive amusement by matching up the numbers on the handbag with the corresponding stickers to create their own mosaic fashion handbag. The kit’s amusement value is greater than the utilitarian value of the finished article. As assembled, the completed cardboard handbag will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The applicable subheading for the “Stick N’ Style Mosaics” craft kit will be 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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