The tariff classification of three craft kits from China

N261561 February 27, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Anita Salazar C. H. Powell Company 830 Dillon Drive Wood Dale, IL 60191 RE: The tariff classification of three craft kits from China Dear Ms. Salazar: In your letter dated February 5, 2015, you requested a tariff classification ruling on behalf of Galison Publishing LLC. Three samples of cardboard tube craft kits were received with your request. The first item, “Feathery Friends,” ISBN: 978-0-7353-4338-2, consists of five blank cardboard sheets with a peel-off adhesive strip the length of each sheet used to create tubular forms, three paper sheets with printed designs, 20 craft feathers, 20 googly eyes, three felt sheets, 25 die-cut cardstock pieces in various shapes, and an instruction sheet. Children will derive amusement by using their imagination to create their own unique feathery friends, such as peacocks, owls, and the like. The second kit, “Monsters,” ISBN: 978-0-7353-4339-9, similarly contains five adhesive-backed cardboard sheets used to create tubular forms, three printed paper sheets, one sticker sheet, 24 pompoms in two different sizes, 24 googly eyes, 25 die-cut cardstock pieces in various shapes, and an instruction sheet. Children will derive amusement by using their imagination to create their own frightful monsters. The third item, referred to as “Princess Castle,” ISBN: 978-0-7353-4340-5, consists of six adhesive-backed cardboard sheets used to create tubular forms. Also included in this kit are three printed paper sheets, one sticker sheet, three foil sheets, 30 pompoms in two different sizes, six die-cut cardstock pieces in various shapes, and an instruction sheet. Children will derive amusement by using their imagination to create their own unique castles and enchanted kingdoms. All three kits are principally designed for the amusement of children six years of age and older. The applicable subheading for the “Feathery Friends,” “Monsters,” and “Princess Castle” craft 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. 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