The tariff classification of five craft kits from China

N248178 December 16, 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 five craft kits from China Dear Ms. Woody: In your letter dated November 21, 2013 you requested a tariff classification ruling. Five samples of craft kits, three from the “Kitcraze by Artiste” product line and two from “my studiogirl” product line, were received with your request. The first two items from the Kitcraze line are “Owl Tooth Fairy Pillow Kit,” item 445833, and “Cupcake Pillow Kit,” item 448910. Each of these kits contain one plastic needle, yarn, precut felt with stitch holes, polyester stuffing, and an illustrated page of step-by-step instructions. By following the directions a child can create a small stuffed owl with a tooth pocket and a small stuffed cupcake, respectively. The third kit from this line is “Learn to Sew Photo Frame Kit,” item 591271. This kit consists of a paper stand, a metal needle, thread, one button, sequins, and a page of illustrated instructions. By following the directions a child create a decorative felt frame. The other two kits that were submitted are “Sew Your Own Felt Cupcake,” item 538561 and “Sew Your Own My Best Friend,” item 538579. The “cupcake” kit consists of 2 plastic needles, an assortment of plastic beads, thread, stuffing, precut felt with stitch holes, a paper stand, and a page of illustrated instructions. The “best friend” kit consists of the same contents but omits the beads and stand and instead includes Velcro, yarn, ribbon, and a “Made By” tag. By following the directions a child can create a small three-dimensional stuffed cupcake and a small stuffed doll with teddy bear, respectively. Regarding all of the aforementioned kits, children will derive amusement by using the components to sew their own rudimentary stuffed “creations.” These kits are principally designed for the amusement of children 8 years of age and older. The item is put up in a manner indicating its use as an educational toy, serving as an introduction for young children to the basics of sewing. Each kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as an educational toy. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The applicable subheading for all five kits 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