The tariff classification of three craft kits from China
Issued November 14, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The “Wooden Bird House” contains all the necessary components to construct a 7” bird house. Included in the kit are 8 pre-cut wood pieces, 6 paint pods, a paint brush, string, glue and easy-to-follow instruction booklet. The “Animal Wind Chimes” consists of the necessary components to create two wind chimes. The kit includes 2 wood chime frames, 2 wood animal cut-outs to hang within the frame’s opening, 8 metal chimes, 2 gold-colored threads, 6 paint pods, a paint brush and easy to follow assembly instructions. The “Stepping Stones” kit consists of 1 round stepping stone mold, a bag of plaster, 6 paint pods, a paint brush, 1 pair of gloves, a wooden mixing stick and instruction sheet. The kit allows children to create their own decorative stepping stone. The kits are principally designed for the amusement of children 5 years of age and older. In each instance, the 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.
CBP rationale
The applicable subheading for the “Wooden Bird House,” “Animal Wind Chimes,” and “Stepping Stones” kits will be 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
N258771 November 14, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of three craft kits from China Dear Ms. Aldinger: In your letter dated October 8, 2014, you requested a tariff classification ruling. Samples of three craft kits from the “Kids Stuff Summer Activity” assortment, Rite Aid item number 9034243, were received with your inquiry. The “Wooden Bird House” contains all the necessary components to construct a 7” bird house. Included in the kit are 8 pre-cut wood pieces, 6 paint pods, a paint brush, string, glue and easy-to-follow instruction booklet. The “Animal Wind Chimes” consists of the necessary components to create two wind chimes. The kit includes 2 wood chime frames, 2 wood animal cut-outs to hang within the frame’s opening, 8 metal chimes, 2 gold-colored threads, 6 paint pods, a paint brush and easy to follow assembly instructions. The “Stepping Stones” kit consists of 1 round stepping stone mold, a bag of plaster, 6 paint pods, a paint brush, 1 pair of gloves, a wooden mixing stick and instruction sheet. The kit allows children to create their own decorative stepping stone. The kits are principally designed for the amusement of children 5 years of age and older. In each instance, the 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 the “Wooden Bird House,” “Animal Wind Chimes,” and “Stepping Stones” kits will be 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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