N301847 N3 Ruling Active

The tariff classification of a mosaics kit from China

Issued December 17, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item is comprised of 1800 magnetic foam mosaic pieces and mosaic design templates, packaged in a magnetic tin play case. Each square-shaped magnetic foam piece measures about ¼” by ¼” and comes in an assortment of colors. Also included are three paper templates. The mosaic patterned templates are approximately 8 ¾” by 6 ½” with each side imprinted with a different design of a pet mosaic. The tin case opens up to reveal a grid pattern and the magnetic surface of the tin case serves as the play area. Children can recreate one of the six designs by positioning the magnetic foam squares on the interior surface of the tinplate case in the color pattern of the different mosaic style imagery as depicted on the templates. The mosaics tin is principally designed for the amusement of children ages five and older.

CBP rationale

The applicable subheading for the “Magnetic Mosaics” 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

N301847 December 17, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Long Vu Walgreen Co. 304 Wilmot Road, MS #3163 Deerfield, IL 60015 RE: The tariff classification of a mosaics kit from China Dear Mr. Vu: In your letter dated November 12, 2018, you requested a tariff classification ruling. A sample of the Walgreen “Magnetic Mosaics” tin, item number 706036, was submitted with your inquiry. The item is comprised of 1800 magnetic foam mosaic pieces and mosaic design templates, packaged in a magnetic tin play case. Each square-shaped magnetic foam piece measures about ¼” by ¼” and comes in an assortment of colors. Also included are three paper templates. The mosaic patterned templates are approximately 8 ¾” by 6 ½” with each side imprinted with a different design of a pet mosaic. The tin case opens up to reveal a grid pattern and the magnetic surface of the tin case serves as the play area. Children can recreate one of the six designs by positioning the magnetic foam squares on the interior surface of the tinplate case in the color pattern of the different mosaic style imagery as depicted on the templates. The mosaics tin is principally designed for the amusement of children ages five and older. The applicable subheading for the “Magnetic Mosaics” 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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