The tariff classification of decorative craft activity kits from China.

N360636
May 4, 2026
CLA-2-39:OT:RR:NC:N4:415
CATEGORY: Classification
TARIFF NO.: 3926.90.9989
Alexandra King Curious Universe UK, Ltd. The Ice House, 124-126 Walcot Street Bath, BA1 5BG United Kingdom RE: The tariff classification of decorative craft activity kits from China. Dear Ms. King: In your letter dated April 12, 2026, you requested a tariff classification ruling. Samples were provided and will be retained as requested. This request consists of two kits. The first product under consideration is described as the “Charm it Up - Classic 4: Sparkly Unicorn Tote Bag.” It contains the following items: a molded silicone plastic mini tote bag, plastic crystal embellishments, plastic unicorn charm bases, a plastic crystal tray, a plastic applicator stylus, silicone gum adhesive compound, liquid glue, and a printed paper instruction leaflet. This set is designed to allow the user to decorate plastic unicorn charm bases with plastic crystal embellishments using the included stylus and adhesive. The completed charms can then be affixed to the included tote bag. The second product under consideration is described as the “Charm it Up - Classic 4: Bubble Tea Shaker Tote Bag.” It contains the following items: a molded silicone plastic mini tote bag, plastic bubble tea charm bases, plastic bubble tea blisters for charms, craft glue, assorted plastic beads, assorted plastic sequins, plastic nail charms, and a printed paper instruction leaflet. This set is designed to allow the user to decorate plastic bubble tea charm bases with plastic crystal embellishments using the included adhesive. The completed charms can then be affixed to the included tote bag. While we agree these kits would be considered sets per General Rule of Interpretation (GRI) 3(b), we disagree with the suggested classification under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We find these kits do not meet the terms of heading 9503 as the simple activity of decorating an article does not provide significant play value for classification purposes as a toy. Rather, we hold the opinion that it is the molded plastic bag which imparts the essential character to each kit, GRI 3(b) noted.

As these two decorative craft activity kits would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9989, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division