The tariff classification of a "Kid’s Learn & Play Sand Art Set" from China.
Issued July 15, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.70.0000
Headings: 9503
Product description
You submitted a photograph of a “Kid’s Learn & Play Sand Art Set” identified as item number C68K0790. The toy craft kit consists of two sheets of adhesive paper, six polybags filled with assorted colored sand, one plastic spoon, and one plastic stick. To create the “art”, one peels away the top layer of the adhesive paper and exposes the sticky surface. The sticky surface will have an outline of a house, a flower, a butterfly, etc. Using the plastic spoon, one then sprinkles the colored sand onto the outline and uses the plastic stick to arrange the sand to fill-in the outline and complete the colorful picture.
CBP rationale
The applicable subheading for the “Kid’s Learn & Play Sand Art Set” identified as item number C68K0790 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof.
Full text
NY R00521 July 15, 2004 CLA-2-95:RR:NC:SP:225 R00521 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Troy Crago Atico International, USA 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a “Kid’s Learn & Play Sand Art Set” from China. Dear Mr. Crago: In your letter dated July 6, 2004, you requested a tariff classification ruling. You submitted a photograph of a “Kid’s Learn & Play Sand Art Set” identified as item number C68K0790. The toy craft kit consists of two sheets of adhesive paper, six polybags filled with assorted colored sand, one plastic spoon, and one plastic stick. To create the “art”, one peels away the top layer of the adhesive paper and exposes the sticky surface. The sticky surface will have an outline of a house, a flower, a butterfly, etc. Using the plastic spoon, one then sprinkles the colored sand onto the outline and uses the plastic stick to arrange the sand to fill-in the outline and complete the colorful picture. The applicable subheading for the “Kid’s Learn & Play Sand Art Set” identified as item number C68K0790 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be free. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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