The tariff classification of three craft kits from China.

N271735 January 28, 2016 CLA-2-49:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Kathleen Root Schenker, Inc. 3501 Island Avenue Philadelphia, PA 19153 RE: The tariff classification of three craft kits from China. Dear Ms. Root: In your letter dated December 23, 2015, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item number 9318 is described as the “Gumball Galore Curled Paper Art.” The item consists of a printed and cut cardstock in the shape of a gumball machine, 24 self-adhesive corrugated paper strips in six different colors, 12 sparkle gem stickers, a tube of glue, hanging cord and an instruction sheet. By following the instructions, children will create their own curled paper gumballs to be affixed to the gumball machine. Item number 9321 is described as the “Night Owl Curled Paper Art.” The item consists of a printed and cut cardstock in the shape of an owl, 24 self-adhesive corrugated paper strips in six different colors, 12 sparkle gem stickers, a tube of glue, hanging cord and an instruction sheet. By following the instructions, children will create their own decorative curled paper owl. Item number 9326 is described as the “Ballroom Belle Curled Paper Art.” The item consists of a cardstock scene depicting a ballroom belle descending stairs, 75 solid paper strips in five colors, plastic curling tool, glitter sticker sheet, a tube of glue, hanging cord and an instruction sheet. By following the instructions, children will create and design their own unique ballroom dress by curling the paper strips. Item number 9325 is described as the “Ballerina Curled Paper Art.” A sample was not received, but it consists of the same components as found in item number 9326. Only the scene is different. By following the instructions, children will create and design their own unique ballerina dress by curling the paper strips. All four kits are principally designed for the amusement of children 5 years of age and older. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The applicable subheading for the four 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 TSUS 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 James Forkan at [email protected]. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division