The tariff classification of “Bling String Beads Kits” and counter display from China

N254408 July 10, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 3926.90.9980 Mr. Ken Ayoub Sugar Lulu PO Box 1313 50 Washington Street, Suite 201 Norwalk, CT 06854 RE: The tariff classification of “Bling String Beads Kits” and counter display from China Dear Mr. Ayoub: In your letter dated June 6, 2014, you requested a tariff classification ruling. A sample of an acrylic counter display, style no. 5093, and a single “Bling String Bead Kit” were submitted with your request. The “Bling String Bead Kit” consists of a plastic case in the shape of a “bite-size” piece of candy, measuring approximately 3.25” in length. Each kit includes string, beads, and a charm--enough to make three bracelets or several rings. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The “Bling String Bead Kit” is principally designed for the amusement of children 8 years of age and older. The counter display is a plastic cylindrical container measuring approximately 6.5” in height and 5.5” in diameter. In your letter, you requested the classification of the counter display which you state will be imported into the U.S. by itself and also pre-filled with 36 pieces of the “Bling String Bead Kit.” The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The “Bling String Bead Kit” and the counter display do not meet the requirements of a set as they are not put up together to meet a particular need or carry out a specific activity. Playing with the toy and displaying the toy for sale are two distinct activities. Therefore, each item will be classified separately in its appropriate heading, whether imported alone or together. The applicable subheading for the “Bling String Beads 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 applicable subheading for the acrylic counter display, whether imported by itself or together with the kits, will be 3926.90.9980 HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The rate of duty will be 5.3% 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division