The tariff classification of the “Slimy Goop Jewelry” kit and the “Squishy Diary” kit from China

N305130 July 29, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 4820.10.2010 Ms. Lauren Johnson Walgreens 304 Wilmot Road, MS 3163 Deerfield, Il 60015 RE: The tariff classification of the “Slimy Goop Jewelry” kit and the “Squishy Diary” kit from China Dear Ms. Johnson: In your letter dated July 1, 2019, you requested a tariff classification ruling. Product descriptions and samples of the “Slimy Goop Jewelry” kit and the “Squishy Diary” kit, Walgreens Item Code (WIC), 566989, were submitted for our review. WIC 566989 encompasses an assortment of two different kits that are packaged individually for retail sale. The first item under consideration is referred to as the “Slimy Gloop Jewelry” kit. This kit consists of a jar of slime, three closable plastic pendants, one bag of tiny foam balls, three lengths of nylon string, two mini markers and a sticker sheet. All of the components in the kit are used together to allow children to amuse themselves creating slime-filled jewelry. The entire kit will be considered as a set for classification purposes with the slime imparting the essential character of the set. The item is principally designed for the amusement of children ages 6 and older and will be classified as an instructional toy. The second product under review is referred to as the “Squishy Diary” kit which consists of a diary, ballpoint pen and two sticker sheets which are packaged together. The hardbound diary measures approximately 5” x 7” and contains 60 lined sheets. The front cover features a three-dimensional foam rubber donut-shaped unicorn face above the words, “Born to be a Unicorn.” The self-adhesive paper stickers depict kid-friendly designs, such as ice cream cones, rainbows and roller skates, as well as some letters. The stickers are intended to be added to the diary pages as embellishments. The diary with pen and stickers constitute a set for classification purposes, with the diary imparting the essential character. The applicable subheading for the “Slimy Jewelry” 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. The applicable subheading for the “Squishy Diary” kit will be 4820.10.2010, which provides for “Diaries and address books” (bound). 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