N263923 N2 Ruling Active

The tariff classification of a mobile craft kit from China

Issued April 29, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

A sample of an item referred to as the “Mobile Kit,” SKU# FGI-13532-FRZ, was received with your request. The item consists of nine circular translucent mobile danglers printed with characters and designs associated with the Disney film “Frozen,” three mini-markers to color portions of the danglers, a paperboard hoop, ribbon, 18 clear circle reinforcement stickers, a plastic hook to hang the mobile and easy to follow instructions. Children will derive amusement by using their imagination to create and assemble their own decorative mobile. As assembled, the completed item 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 article and will be classified as an educational toy. The “Mobile Kit” is principally designed for the amusement of children five years of age and older.

CBP rationale

The applicable subheading for the “Mobile Kit” 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

N263923 April 29, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Ray Reel National Pen Tennessee 342 Shelbyville Mills Road Shelbyville, TN 37160 RE: The tariff classification of a mobile craft kit from China Dear Mr. Reel: In your letter dated April 15, 2015, you requested a tariff classification ruling. A sample of an item referred to as the “Mobile Kit,” SKU# FGI-13532-FRZ, was received with your request. The item consists of nine circular translucent mobile danglers printed with characters and designs associated with the Disney film “Frozen,” three mini-markers to color portions of the danglers, a paperboard hoop, ribbon, 18 clear circle reinforcement stickers, a plastic hook to hang the mobile and easy to follow instructions. Children will derive amusement by using their imagination to create and assemble their own decorative mobile. As assembled, the completed item 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 article and will be classified as an educational toy. The “Mobile Kit” is principally designed for the amusement of children five years of age and older. The applicable subheading for the “Mobile Kit” 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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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