The tariff classification of five craft kits from China

N248329 December 18, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 6308.00.0020 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 with the brand name “Artiste” were received with your request. The first three items “Butterfly Case Kit,” item 446310, “Flower Bracelet Kit,” item 446575, and “Flower Headband Kit,” item 446344, are all very similar. Each of these kits consists of yarn floss, sequins, precut felt, a metal needle, and an illustrated page of step-by-step instructions. Children will derive amusement by using the components to sew their own rudimentary felt “creations.” These kits are principally designed for the amusement of children 8 years of age and older. The next kit from this line is the “Needlepoint Owl Kit,” item 447375. This kit consists of a plastic mesh canvas template printed with a color-coded owl, a plastic frame, yarn, a metal needle, and a page of illustrated instructions. By following the directions a child can create an “original” framed needlepoint picture. This kit is principally designed for the amusement of children 6 years of age and older. Regarding all of the aforementioned kits, they are all put up in a manner indicating their use as educational toys, 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 four 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. The final kit, “Mini Cross-Stitch Kit,” item 849075, contains a 3-1/2” square piece of cross-stitch embroidery fabric and 19 lengths of 100% cotton yarns in assorted colors.  It also contains a round plastic embroidery frame (3-1/2” diameter), a 1-1/2” metal needle, and instructions. Although these items are being described as toys, the level of expertise needed to follow the instructions exceeds that of an educational toy. The applicable subheading for the Mini Cross-Stitch Kit will be 6308.00.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for needlecraft sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or napkins, or similar textile articles, put up in packings for retail sale, other.  The rate of duty will be 11.4% ad valorem. 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