N297476 N2 Ruling Active

The tariff classification of a craft kit from China

Issued June 19, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The kit contains two mesh frames, one with a pre-printed picture and one blank, one lined journal consisting of approximately 10 blank pages, one threader tool, five spools of thread (5 x 8 mm), a stitch maker tool and an instructional guide. Children can draw their own design on the mesh frame or use the printed one that is provided to create an original cover design for their journal. By using the contents of the kit and by following the simple instructions they will be introduced to the rudimentary art of stitching. The kit’s amusement value is greater than the utilitarian value of the finished article and would therefore be considered an educational craft kit principally designed for the amusement of children ages 8 and older.

CBP rationale

The applicable subheading for the “Stitch N’ Style Diary” 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

N297476 June 19, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Michael McCullough Vandegrift Forwarding Co. Inc. 9317 Cheshire Road Sanbury, OH 43074 RE: The tariff classification of a craft kit from China Dear Mr. McCullough: In your letter received May 25, 2018, you requested a tariff classification ruling on behalf of Spin Master, Inc. A sample of the Cool Maker “Stitch N’ Style Diary” kit, item 6043810, was submitted with your inquiry. The kit contains two mesh frames, one with a pre-printed picture and one blank, one lined journal consisting of approximately 10 blank pages, one threader tool, five spools of thread (5 x 8 mm), a stitch maker tool and an instructional guide. Children can draw their own design on the mesh frame or use the printed one that is provided to create an original cover design for their journal. By using the contents of the kit and by following the simple instructions they will be introduced to the rudimentary art of stitching. The kit’s amusement value is greater than the utilitarian value of the finished article and would therefore be considered an educational craft kit principally designed for the amusement of children ages 8 and older. The applicable subheading for the “Stitch N’ Style Diary” 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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