N270500 N2 Ruling Active

The tariff classification of a “No Sew Throw Kit” from China

Issued November 25, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item consists of two 72” x 60” panels of polyester fleece, one printed and one solid. Also included are instructions for creating a throw from the two pieces of fabric. By following the simple instructions, children as well as adults will derive amusement by cutting out fringes and tying them together in order to create their own finished throw. The item is principally designed for the amusement of adults and children of all ages.

CBP rationale

The applicable subheading for the “72 Inch No Sew Throw 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

N270500 November 25, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. John Thoman Jo-Ann Stores Inc. 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of a “No Sew Throw Kit” from China Dear Mr. Thoman: In your letter dated October 29, 2015, you requested a tariff classification ruling. The sample will be returned as requested. A sample of the “72 Inch No Sew Throw Kit,” Article 13086194, was received with your inquiry. The item consists of two 72” x 60” panels of polyester fleece, one printed and one solid. Also included are instructions for creating a throw from the two pieces of fabric. By following the simple instructions, children as well as adults will derive amusement by cutting out fringes and tying them together in order to create their own finished throw. The item is principally designed for the amusement of adults and children of all ages. The applicable subheading for the “72 Inch No Sew Throw 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/. 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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