Mr. Joseph Paterick
Fashion Angels Enterprises
4353 North Richards Street
Milwaukee, WI 53212

RE: The tariff classification of a “Tapeffiti” headband craft kit from China

Dear Mr. Paterick:

In your letter dated July 26, 2013, you requested a tariff classification ruling.

A sample of the “Tapeffiti Headband Kit,” item 11748, was received with your inquiry. The item consists of 7 colored headbands, 12 assorted rolls of decorative “Tapeffiti” tape, 1 “Tapeffiti” tape dispenser, and an easy to follow design guide. The kit’s amusement value is greater than the utilitarian value of the finished articles. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. Children 8 years of age and older will derive amusement by using the “Tapeffiti” tape to create, design and model their own trendy fashionable headbands.

The applicable subheading for the “Tapeffiti Headband 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

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.


Myles B. Harmon
Acting Director
National Commodity Specialist Division