The tariff classification of a crochet backpack charm craft kit from China

N322084 November 3, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Terry Choi Silver Timing Ltd. Unit 801-802, 8/F, Pioneer Place 33 Hoi Yuan Road Kwun Tong, Hong Kong China RE: The tariff classification of a crochet backpack charm craft kit from China Dear Mr. Choi: In your letter submitted on October 7, 2021, you requested a tariff classification ruling. Photographs and a description of the “Thread Headz, Craft Kit - Crochet Backpack Charms,” item number 55747, were submitted with your inquiry. The item is a crochet craft kit that includes all the necessary items needed to create 4 animal (cat, dog, panda, and owl) backpack charms. The kit contains 119 yards of colorful yarn, 8.75 yards of embroidery thread, 0.5 oz. of fiber fill, 4 plastic backpack clips, a 0.16” metal crochet hook, 9 safety eyes, 1 tapestry needle and 1 spiral bound instruction booklet containing step by step directions and photographs. The booklet also provides instructions on basic crochet techniques and stitches. By following the detailed instructions in each kit, children will derive amusement learning the rudimentary art of crocheting while creating their own backpack charms. In each case, the craft kit’s amusement value is greater than the utilitarian value of the finished article. Further, we note that the item is principally designed and marketed for children 8 years of age and older, and in all likelihood, upon completion the finished product will be flimsily constructed and will not be used over an extended period of time. The applicable subheading for the “Thread Headz, Craft Kit - Crochet Backpack Charms” 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