N247423 N2 Ruling Active

The tariff classification of two latch hook craft kits from China

Issued November 21, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

Two samples of latch hook craft kits from the “Kitcraze by Artiste” product line were received with your request. The first item, “Latch Hook Peace Sign Kit,” item 580449, is composed of a 12” square mesh grid rug canvas printed with a color-coded peace sign, 12 packages of precut yarn in an assortment of colors measuring 2” in length, a latch hook tool, thread, poly filling, precut felt with sewing holes, a plastic needle with a bulbous tip and one page of illustrated instructions. By following the directions and the pattern printed on the mesh, a child can create a small pillow. The second item, “Latch Hook Heart Kit,” item 582759, is a slightly smaller kit. It is composed of a mesh grid rug canvas measuring 8” square printed with a color-coded heart on it, 8 packages of precut yarn in an assortment of colors, a latch hook tool and one page of illustrated instructions. By following the directions and the pattern printed on the mesh, a child can create a small decorative article. With both of these kits, children will derive amusement by using the components to create their own rudimentary yarn pile rug. These kits are principally designed for the amusement of children 8 years of age and older. Each kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as an educational toy. The kits serve as an introduction to the basics of latch hooking.

CBP rationale

The applicable subheading for the “Latch Hook Peace Sign Kit” and “Latch Hook Heart 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

N247423 November 21, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Regina Woody Hobby Lobby Stores Inc. 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of two latch hook craft kits from China Dear Ms. Woody: In your letter dated October 25, 2013 you requested a tariff classification ruling. Two samples of latch hook craft kits from the “Kitcraze by Artiste” product line were received with your request. The first item, “Latch Hook Peace Sign Kit,” item 580449, is composed of a 12” square mesh grid rug canvas printed with a color-coded peace sign, 12 packages of precut yarn in an assortment of colors measuring 2” in length, a latch hook tool, thread, poly filling, precut felt with sewing holes, a plastic needle with a bulbous tip and one page of illustrated instructions. By following the directions and the pattern printed on the mesh, a child can create a small pillow. The second item, “Latch Hook Heart Kit,” item 582759, is a slightly smaller kit. It is composed of a mesh grid rug canvas measuring 8” square printed with a color-coded heart on it, 8 packages of precut yarn in an assortment of colors, a latch hook tool and one page of illustrated instructions. By following the directions and the pattern printed on the mesh, a child can create a small decorative article. With both of these kits, children will derive amusement by using the components to create their own rudimentary yarn pile rug. These kits are principally designed for the amusement of children 8 years of age and older. Each kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as an educational toy. The kits serve as an introduction to the basics of latch hooking. The applicable subheading for the “Latch Hook Peace Sign Kit” and “Latch Hook Heart 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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