The tariff classification of the “Happy Go Fluffy - DIY Gem Sticker Kit” from China

N324405 March 4, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Lia Solaita CSL Customs Service Exp, Inc. 17523 S Susana Rd. Rancho Dominguez, CA 90221 RE: The tariff classification of the “Happy Go Fluffy - DIY Gem Sticker Kit” from China Dear Ms. Solaita: In your letter submitted on February 17, 2022, you requested a tariff classification ruling on behalf of your client, Design International Group, Inc. Photographs and a description of the “Happy Go Fluffy - DIY Gem Sticker Kit”, item number 706226, were submitted with your inquiry. The item is a craft kit principally designed for the amusement of children aged 6 years and up. Included in the kit are 8 stickers, 450 gems, 1 pick-up tool (predominately made of plastic), 1 wax square, 1 gem tray and an instruction sheet. The instruction sheet states the following: “The child, will cut around the desired sticker and carefully peel the plastic layer to reveal sticky dots. To decorate and place the gems on the sticker, the child will remove the plastic layer from the wax square, press and twist the pick-up tool into the wax and then pick up the gems and place accordingly. The wax acts as an adhesive to easily pick up the gems and place on sticker. Once all sticky dots have been covered, remove the sticker off the sheet and place on Notebooks etc.” These kits are marketed to inspire imaginative thinking through play. They are sold primarily in toy stores, or in other normal commercial channels for toys. The completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. You suggested that the classification should be subheading 9503.00.0090, however since the age designation is for children ages 6 and up, we are classifying the object under subheading 9503.00.0073. The applicable subheading for the “Happy Go Fluffy - DIY Gem Sticker 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