CBP Ruling N279800 — The tariff classification of two craft kits from China

Tariff classification

Headings: 9503

Product description

Each kit contains 6 snap-apart plastic eggs, 3 sheets of EVA foam stickers, EVA foam shapes sufficient to assemble 6 animal figures, 6 pairs of “googly eyes” and an instruction sheet. In the first sample, known as the “Grass” style, the plastic egg constitutes the animal’s entire torso, which is partially concealed behind EVA foam grass. In the second sample, known as the “Tummy” style, the plastic egg fills an oval hole in the animal’s torso and is plainly visible. Children will derive amusement by using the components of both kits to create their own egg holders. The kits’ amusement value is greater than the utilitarian value of the finished articles and they will be classified as educational toys. Both of these two kits are principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Cottondale Foam Egg Holder 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.

Full text

N279800 October 14, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. David Prata GEODIS USA at CVS Health Mail Code 5055 1 CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of two craft kits from China Dear Mr. Prata: In your letter dated September 22, 2016, you requested a tariff classification ruling. Two different samples of craft kits from the “Cottondale Foam Egg Holder Kit” line, CVS item number 188478, were received with your inquiry. Each kit contains 6 snap-apart plastic eggs, 3 sheets of EVA foam stickers, EVA foam shapes sufficient to assemble 6 animal figures, 6 pairs of “googly eyes” and an instruction sheet. In the first sample, known as the “Grass” style, the plastic egg constitutes the animal’s entire torso, which is partially concealed behind EVA foam grass. In the second sample, known as the “Tummy” style, the plastic egg fills an oval hole in the animal’s torso and is plainly visible. Children will derive amusement by using the components of both kits to create their own egg holders. The kits’ amusement value is greater than the utilitarian value of the finished articles and they will be classified as educational toys. Both of these two kits are principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Cottondale Foam Egg Holder 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 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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