N248809 N2 Ruling Active

The tariff classification of the “Tapeffiti Eyeglass Designer” craft kit from China

Issued January 15, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The sample will be returned to you as requested. The item consists of one pair of plastic eyeglass frames with dark lenses, one pair of frames without lenses, 9 rolls of “Tapeffiti” decorative tape, 3 plastic tape dispensers, 1 sheet of puffy stickers, 1 sheet of sticker gems, and an easy to follow instruction guide. Children 8 years of age and older will derive amusement by using the “Tapeffiti” tape to create, design and model their own trendy fashionable eyeglass frames. The kit’s amusement value is greater than the utilitarian value of the finished articles.

CBP rationale

The applicable subheading for the “Tapeffiti Eyeglass Designer” 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

N248809 January 15, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Paterick Fashion Angels Enterprises 306 North Milwaukee Street Milwaukee, WI 53202 RE: The tariff classification of the “Tapeffiti Eyeglass Designer” craft kit from China Dear Mr. Paterick: In your letter dated December 13, 2013, you requested a tariff classification ruling. A sample of the “Tapeffiti Eyeglass Designer” kit, item 11802, was received with your inquiry. The sample will be returned to you as requested. The item consists of one pair of plastic eyeglass frames with dark lenses, one pair of frames without lenses, 9 rolls of “Tapeffiti” decorative tape, 3 plastic tape dispensers, 1 sheet of puffy stickers, 1 sheet of sticker gems, and an easy to follow instruction guide. Children 8 years of age and older will derive amusement by using the “Tapeffiti” tape to create, design and model their own trendy fashionable eyeglass frames. The kit’s amusement value is greater than the utilitarian value of the finished articles. The applicable subheading for the “Tapeffiti Eyeglass Designer” 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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