The tariff classification of three craft kits from China

N266968 August 13, 2015 CLA-2:OT:RR:NC:N4:424 TARIFF NO.: 9503.00.0073 Mr. Rufus Williams Squirrel King Enterprises 817 11th Street, #8 Santa Monica, CA 90403 RE: The tariff classification of three craft kits from China Dear Mr. Williams: In your letter dated July 21, 2015, you requested a tariff classification ruling. A sample of three different “Squirrel King” craft kits were received with your request. All three items are projects for children to create using just wooden dowels, art paper and stickers – introducing them to the basics of engineering. The first item, “Project: Green Thumb,” SKU SK111, contains the necessary items to produce various farm objects such as a shovel, a wheelbarrow, a farmer’s hat, and flower pots. It includes 7 mini wood dowels, 2 wood match sticks, a 20 mm diameter round wood bead with a hole through its center, various art paper cutouts, a small piece of tissue paper measuring approximately 50 mm x 100 mm, 4 sheets of outlined stickers, and 2 instruction sheets. The second item, “Project: Speed Racer,” SKU SK112, includes 1 brass fastener, 2 wooden toothpicks approximately 60 mm in length and 3 mm in diameter, 2 flat round wooden beads containing a hole through the center, 2 round wooden beads-painted red approximately 12 mm in diameter, containing a hole through the center of the beads, various paper cutouts, 2 sticker sheets, and an instruction sheet. This kit produces a miniature speed car. The third kit, “Project: Sun Lounge,” SKU SK113, consists of 10 striped paperclips, 1 striped paper straw approximately 195 mm in length, various art paper cutouts, 2 sticker sheets, and 3 instruction sheets. With this kit, children can create a beach scene consisting of beach chairs, a table, and a beach umbrella. All three kits are principally designed for the amusement of children 8 years of age and older. The applicable subheading for the three “Squirrel King” craft 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