N330543 N3 Ruling Active

The tariff classification of a shrink art kit from China

Issued February 3, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

Photographs and a description of the “161-107 Shrink-Its! D.I.Y. Shrink Art Kit- Fun Friends” were submitted with your inquiry. The product is described as a do it yourself shrink art kit which consists of 5 plastic sheets each measuring 6.85” x 6.85”, 4 pre-cut shrinking plastic charms, 5 different color ball chains each measuring 3.9” long, 3 different color cords each measuring 39” long, and a detailed instruction sheet. Users will color each of the shrinking plastic charms using their own markers and/or colored pencils on the textured side of the charm. The charms will then be placed into an oven, or toaster oven for 30-60 seconds, which will result in the charms shrinking up to 50% of their original size. Once the charms have completely cooled down the user can use the ball chain provided to create keychains. Cords can be cut down to desired length to hang the charms onto backpacks, zipper pulls and more. The Shrink-Its! kit is principally designed for the amusement of children 6 years of age and older. By following the included instructions, children will derive amusement by designing and creating their own charm bracelets. As assembled, the charm bracelets will be flimsily constructed and, in all likelihood, will not be used over a long period of time.

CBP rationale

The applicable subheading for the “161-107 Shrink-Its! D.I.Y. Shrink Art Kit- Fun Friends” 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

N330543 February 3, 2023 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Norma Floriano OOLY 5607 Palmer Way Carlsbad, CA 92010 RE:      The tariff classification of a shrink art kit from China Dear Ms. Floriano: In your letter submitted on January 27, 2023, you requested a tariff classification ruling. Photographs and a description of the “161-107 Shrink-Its! D.I.Y. Shrink Art Kit- Fun Friends” were submitted with your inquiry.   The product is described as a do it yourself shrink art kit which consists of 5 plastic sheets each measuring 6.85” x 6.85”, 4 pre-cut shrinking plastic charms, 5 different color ball chains each measuring 3.9” long, 3 different color cords each measuring 39” long, and a detailed instruction sheet.  Users will color each of the shrinking plastic charms using their own markers and/or colored pencils on the textured side of the charm.  The charms will then be placed into an oven, or toaster oven for 30-60 seconds, which will result in the charms shrinking up to 50% of their original size.  Once the charms have completely cooled down the user can use the ball chain provided to create keychains.  Cords can be cut down to desired length to hang the charms onto backpacks, zipper pulls and more.   The Shrink-Its! kit is principally designed for the amusement of children 6 years of age and older.  By following the included instructions, children will derive amusement by designing and creating their own charm bracelets.  As assembled, the charm bracelets will be flimsily constructed and, in all likelihood, will not be used over a long period of time.   The applicable subheading for the “161-107 Shrink-Its! D.I.Y. Shrink Art Kit- Fun Friends” 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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