The tariff classification of a craft kit from China

N293790 February 22, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Ms. Erica Harnak Joann Stores 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of a craft kit from China Dear Ms. Harnak: In your letter dated January 25, 2018, you requested a tariff classification ruling. A sample of the “Craft Crush Felt Succulent Kit,” style AC1604, was received with your inquiry. This item is a craft kit that consists of 20 felt strips, 26 rubber bands, 3 chalk pastels, a 6.5” paperboard frame, 13 pieces of double-sided adhesive and an illustrated instructional manual. By following the simple instructions, consumers will derive amusement by using the felt strips, rubber bands and chalk to create 18 original felt succulents. The “Craft Crush Felt Succulent Kit” is principally designed for the amusement of children 13 years of age and older. The applicable subheading for the “Craft Crush Felt Succulent Kit,” will be 9503.00.0090, 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…Other.” 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division