The tariff classification of a 4-in-1 activity kit from China

N285376 May 9, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a 4-in-1 activity kit from China Dear Ms. Barnes: In your letter dated April 12, 2017, you requested a tariff classification ruling on behalf of Dolgencorp, Inc. A sample of the “Creative Kids 4-in-1 Activities,” assortment SKU# 19294501, was submitted with your inquiry. The item, style# 76444, contains the jewelry making activities “Bubble Beads,” “Funky Ribbon Bangle,” “Doodle Beads” and “Bead Buddy.” The entire 4-in-1 activity kit consists of 10 bubble beads, 1 pack of small beads, 2 elastic cords, 1 plastic bangle, 4 ribbons, 16 paper beads, 4 paints and a paintbrush, 1 keychain, 2 colored cords, 1 pack of pony beads and a set of instructions. Children will use the contents of this kit to produce their own fashionable bracelets, necklaces and keychains. 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 items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The kit is principally designed for the amusement of children 6 years of age and older. The applicable subheading for the “Creative Kids 4-in-1 Activities” kit, style# 76444, 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