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N278039 N2 Ruling Active

The tariff classification of a latch hook craft kit from China and Taiwan

Issued August 30, 2016 by U.S. Customs and Border Protection.

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N2 N278039 (August 30, 2016)

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The kit is comprised of 100% acrylic fibers, packaged as precut yarn, in an assortment of colors. Also included is an 8” x 8” square mesh grid canvas, a latch hook tool and printed instructions. Children will derive amusement by using the components to create their own rudimentary yarn pile rug/wall hanging depicting a sailboat. The kit is principally designed for the amusement of children 6 years of age and older. The kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as an educational toy. The kit serves as an introduction to the basics of latch hooking.

CBP rationale

The applicable subheading for the “Wonderart Latch Hook 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

N278039 August 30, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Nancy deVries Spinrite LP. 320 Livingstone Ave. S Listowel, Ontario N4W 3H3 Canada RE: The tariff classification of a latch hook craft kit from China and Taiwan Dear Ms. deVries: In your letter dated July 4, 2016, you requested a tariff classification ruling. A sample of the “Wonderart Latch Hook Kit” was received with your inquiry. The kit is comprised of 100% acrylic fibers, packaged as precut yarn, in an assortment of colors. Also included is an 8” x 8” square mesh grid canvas, a latch hook tool and printed instructions. Children will derive amusement by using the components to create their own rudimentary yarn pile rug/wall hanging depicting a sailboat. The kit is principally designed for the amusement of children 6 years of age and older. The kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as an educational toy. The kit serves as an introduction to the basics of latch hooking. The applicable subheading for the “Wonderart Latch Hook 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 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, Steven A. Mack Director National Commodity Specialist Division

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