Mr. Joseph Paterick
Fashion Angels Enterprises
306 North Milwaukee Street
Milwaukee, WI 53202
RE: The tariff classification of a “Tapeffiti” jewelry craft kit from China
Dear Mr. Paterick:
In your letter dated September 16, 2013, you requested a tariff classification ruling.
A sample of the “Tapeffiti Bead Jewelry Kit,” item 11754, was received with your inquiry. The item consists of 24 straws, 40 beads, elastic cord, suedette cord, 12 assorted rolls of decorative “Tapeffiti” tape, a “Tapeffiti” tape dispenser, and an easy to follow design guide. Children 8 years of age and older will derive amusement by using the included supplies to create and design their own trendy “Tapeffiti” necklaces and bracelets. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The craft kit’s amusement value is greater than the utilitarian value of the finished articles and will be classified as an educational toy.
The applicable subheading for the “Tapeffiti Bead Jewelry 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.
Gwenn Klein Kirschner
National Commodity Specialist Division