N262636 N2 Ruling Active

The tariff classification of a craft kit from China

Issued March 27, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

A sample of “Foamies Valentine Party Platter,” item 106-5066D, was received with your request. The item consists of 72 pompoms, 5 grams of spangles, 25 sticky back gemstones, 108 foam shapes, 708 foam stickers, and 1 instruction sheet. Children will derive amusement by using their imagination to create their own decorative picture frames, door danglers, and garlands. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The kit’s amusement value is greater than the utilitarian value of the finished articles and will be classified as an educational toy. The kit is principally designed for the amusement of children six years of age and older.

CBP rationale

The applicable subheading for the “Foamies Valentine Party Platter” 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

N262636 March 27, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Colleen O’Shea-Moran Darice, Inc. 13000 Darice Parkway Park 82 Strongsville, OH 44149 RE: The tariff classification of a craft kit from China Dear Ms. O’Shea-Moran: In your letter dated February 27, 2015, you requested a tariff classification ruling on behalf of Lamrite West Inc. A sample of “Foamies Valentine Party Platter,” item 106-5066D, was received with your request. The item consists of 72 pompoms, 5 grams of spangles, 25 sticky back gemstones, 108 foam shapes, 708 foam stickers, and 1 instruction sheet. Children will derive amusement by using their imagination to create their own decorative picture frames, door danglers, and garlands. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The kit’s amusement value is greater than the utilitarian value of the finished articles and will be classified as an educational toy. The kit is principally designed for the amusement of children six years of age and older. The applicable subheading for the “Foamies Valentine Party Platter” 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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