The tariff classification of a burlap ribbon wooden cross kit from China

N300411 September 21, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a burlap ribbon wooden cross kit from China Dear Ms. Barnes: In your letter requested August 31, 2018, you requested a tariff classification ruling. A sample of the ArtSkills “Burlap Ribbon Wooden Cross Kit,” SKU 21685901, was submitted with your inquiry. The item is a craft kit containing a pre-painted wooden plaque approximately 5” x 7”, a burlap ribbon approximately 2” x 20”, a patterned ribbon, approximately 1.25” x 20”, a small metal cross charm, a detail ribbon approximately 0.125” x 10”, a small plastic bottle of craft glue (0.95 fl. oz.) and an instruction card. By following the detailed instructions, the consumer will be able to create his or her own personal Easter cross décor. The craft kit is principally designed for the amusement of consumers over the age of 12. The ribbons in the craft kit may be subject to antidumping duties and countervailing duties (AD/CVD) for imports of ribbons from China.  Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP).  You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”).  For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/. The applicable subheading for the “Burlap Ribbon Wooden Cross 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