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 two craft kits from China
Dear Ms. Aldinger:
In your letter dated June 15, 2015, you requested a tariff classification ruling.
Samples of two craft kits from “Elmer’s Craft Assortment,” Rite Aid item 9034911, were received with your inquiry. The first, “Fuze Art,” includes over 5,000 beads in 10 different colors, 20 design templates, ironing paper, a peg board and an instruction sheet. A child will create a design with the beads by covering them with the ironing paper and then ironing above the paper to melt the beads together. The kit is principally designed for the amusement of children 3 years of age and older. The kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as an educational toy. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
The second kit, referred to as “Clay Kit,” contains twenty-four clay sticks, a plastic roller, a plastic knife, and seven plastic clay cutters/stencils all in a 10.75” x 10” x 2.75” cardboard box. This product is packaged and suitable for retail sale in its imported condition.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The Rite Aid item 9034911 “Clay Kit” will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the clay modeling paste.
The applicable subheading for the “Clay Kit” will be 3407.00.2000, HTSUS, which provides for “Modeling pastes, including those put up for children’s amusement.” The general rate of duty will be Free.
The applicable subheading for the “Fuze Art” 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division