The tariff classification of the “Make A Quilt Set” from China
Issued May 26, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The item consists of 35 polyester fabric 9” squares with fringed edges in seven assorted colors. By knotting the fringes together a child can create their own quilt. Also included are fleece shapes, flowers and an alphabet template which can be used in decorating the quilt. The item serves as an introduction to the basics of quilting. By following the instructions a child six years of age and older will derive amusement while making a colorful quilt. The kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as an educational toy. As assembled, the completed quilt will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
CBP rationale
The applicable subheading for the “Make A Quilt Set” 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
N275217 May 26, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Make A Quilt Set” from China Dear Ms. Aldinger: In your letter dated March 23, 2016, you requested a tariff classification ruling. A sample of the “Make A Quilt Set,” item #9039476, was submitted with your request and will be returned to you under separate cover. The item consists of 35 polyester fabric 9” squares with fringed edges in seven assorted colors. By knotting the fringes together a child can create their own quilt. Also included are fleece shapes, flowers and an alphabet template which can be used in decorating the quilt. The item serves as an introduction to the basics of quilting. By following the instructions a child six years of age and older will derive amusement while making a colorful quilt. The kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as an educational toy. As assembled, the completed quilt will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The applicable subheading for the “Make A Quilt Set” 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 the World Wide Web at https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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