The tariff classification of two “3in1” craft kits from China

N254560 July 10, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 3407.00.2000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of two “3in1” craft kits from China Dear Ms. Aldinger: In your letter dated May 30, 2014, you requested a tariff classification ruling. Two samples from the “3in1 Girl Craft Set” assortment, Rite Aid item 9033177, were received with your inquiry. The first item, “3in1 Jewelry Set,” includes 9 embroidery threads, 110 faceted beads, 225 metallic beads, elastic cord, 3 metal key charms, 1 loom, 3 ribbons, 30 round gems, 1 glitter powder tube, 3 metal jewelry findings, 1 pre-cut double sided sheet, and an instruction sheet. It contains the necessary components to make “Magic Charms,” “Friendship Bracelets,” and “Metallic Jewelry.” Children will derive amusement by using the contents of the set to create their own fashionable jewelry. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The kits are principally designed for the amusement of children ages 3 and older. The second item, “3in1 Super Set,” consists of “Sand Art,” “Clay Art,” and “Bouncing Balls” craft kits. The sand art kit includes 1 sand bottle, 2 pattern cards, 5 bags of colored sand, 1 funnel, 1 design tool and 2 bags of glitter. The bouncing ball set includes 1 round ball mold and 5 bags of bouncing ball crystals. The clay art set includes 4 bricks of colored clay, 1 clay roller and 3 clay molds. Also included is an instruction sheet that covers all three sets. Children will derive amusement by using the contents of the “Sand Art” and “Bouncing Ball” kits to make their own colorful creations. They are principally designed for the amusement of children ages 3 and older. However, the “Clay Art” kit cannot be classified as a toy in Chapter 95. The Explanatory Notes specifically state that Heading 9503 excludes “(b) modelling pastes put up for children’s amusement (heading 34.07).” The applicable subheading for the “3in1 Jewelry Set” and the “Sand Art” and “Bouncing Ball” kits contained in the “3in1 Super Set” 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 “Clay Art” kit contained in the “3in1Super Set” will be 3407.00.2000, HTSUS, which provides for modeling pastes, including those put up for children’s amusement. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division