CLA-2-95:OT:RR:NC:N4:424
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of various craft kits from China
Dear Ms. Aldinger:
In your letter dated April 25, 2012 you requested a tariff classification ruling.
The samples of three children’s craft kits, assortment item #9015935, were received with your inquiry. The first item is the paper doll kit. It consists of two cardboard doll cutouts, two stands, stick-on clothing, adornments and three markers in a paperboard retail display box. It is principally designed for the amusement of children six years of age and older. Children will derive amusement by designing and selecting various wardrobes and accessories and dressing up the paper dolls.
The second item is the velvet brite set. It is a paperboard retail display box containing nine velvet art designs and six plastic, felt-tipped markers of assorted colors. Each velvet art design is a sheet of white paperboard bearing a picture or scene whose outlines have been formed by black flock affixed to selected portions of the surface. The white, unflocked areas are to be colored by the consumer using the markers provided. The velvet pictures come in the dimensions of 5” x 7”, 6” x 9” and 8” x 10”. For tariff classification purposes, the product will be considered “goods put up in sets for retail sale” whose essential character is imparted by the flocked paperboard items.
The last item is the color surprise art set. It is a paperboard retail display box containing ten color surprise sheets, one wooden drawing tool and one paper stencil with die-cut shapes and objects. The color surprise sheets are coated, multi-color paperboard with five printed black/grey coatings and five solid black coatings. The sheets measure approximately 4” x 6” and 4¼” x 5 ½”, respectively. The die-cut stencil is used in conjunction with the coated paperboard sheets to create the pictures. When the coated paper is scratched off with the wooden drawing tool the designs reveal the multi-colored backgrounds. For tariff classification purposes, the item will be considered “goods put up in sets for retail sale” whose essential character is imparted by the color sheets and coloring activity.
The applicable subheading for the paper doll 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.
The applicable subheading for the velvet brite set and the color surprise art set will be 4823.90.6700, HTSUS, which provides for other (non-enumerated) articles of coated paper or paperboard. 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,
Thomas J. Russo
Director
National Commodity Specialist Division