CLA-2-95:OT:RR:NC:N4:424
Ms. Colleen O’Shea-Moran
Darice Inc.
13000 Darice Parkway
Park 82
Strongsville, OH 44149
RE: The tariff classification of a “Foam Heart Frames Kit” and a “Frame Felt Craft Kit” from China
Dear Ms. O’Shea-Moran:
In your letter submitted October 5, 2011 you requested a tariff classification ruling on behalf of Jo-Ann Stores, Inc.
Samples of two craft kit items were received with your inquiry. The first style, “Foam Frames Craft Kit,” item # 1044-3349, includes in its sealed cellophane retail package 15 types of foam heart-shaped frames measuring 7” wide each and 399 foam stickers. The kit contains the necessary components and simple instructions to create 15 embellished foam frames.
The second item is stated as being a “Frame Felt Craft Kit,” item # 1115-7005. The item is similar to the aforementioned product except that it is comprised of 29 felt pieces used for making three heart-shaped frames measuring 3” wide each. The contents of the package may be used as overlays and decorating accents with the included heart-shaped frame pieces in various combinations. The samples will be returned as requested.
For each item, the kit’s amusement value is greater than the utilitarian value of the assembled components. As assembled, the completed picture frames will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
The applicable subheading for the “Foam Heart Frames Kit” and the “Frame Felt Craft 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 http://www.usitc.gov/tata/hts/.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division