CLA-2-95:OT:RR:NC:N4:424
Ms. Cheryl Barnes
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of assorted pom-pom craft kits from China
Dear Ms. Barnes:
In your letter dated March 21, 2017, you requested a tariff classification ruling.
A sample of the “Pom-Pom Maker Assortment Kit,” SKU# 19303701, was submitted with your inquiry and will be returned to you under separate cover. The item is an assortment of six different styles of pom-pom maker craft kits, each consisting of pom-poms, yarn and an instruction sheet.
The “Pom Pom Keychains & Tassels,” style# 75898, consists of all the items needed to make keychains and tassels. The “Pom Pom Party,” style# 75899, contains all the items needed to create earrings and accessories. The “Pom Pom Sneakers,” style# 75900, consists of all the materials needed to decorate one’s sneakers with pom-poms. The “Pom Pom Pillow Maker,” style# 75901, consisting of a hook frame, a bag of pillow cotton, a pillow cover and all the other items needed to make a pom-pom pillow. The “Pom Pom Curtain,” style# 75910, also consists of a hook frame and other necessary items to create a pom-pom curtain. The “Pom Pom Clutch” kit, style# 75897, consists of a clutch pocketbook and all the material needed to decorate it with pom-poms.
All of the aforementioned kits, with the exception of the “Pom Pom Clutch” kit, are principally designed for the amusement of children 6 years of age and older. Each kit’s amusement value is greater than the utilitarian value of the finished articles and they will be classified as educational toys.
However, regarding the “Pom Pom Clutch” kit, while children may derive some amusement from decorating the clutch handbag, any amusement is incidental to the utilitarian function of the bag. The clutch is durable enough to be used for the transportation, storage and protection of the contents contained within. Moreover, articles of Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), are excluded from Chapter 95 by application of Note 1(d).
The article you referred to as the “Pom Pom Clutch” is a child’s novelty handbag constructed of polyester textile material. The bag is packaged with yarn that is intended to be used to make pom-poms, pom-pom tools, glitter glue, metal rings, and instructions. The additional components are used to decorate and personalize the bag. The bag and decorating components are considered a set for tariff purposes. The essential character of the set is imparted by the handbag, General Rule of Interpretation 3(b) of the HTSUS, noted.
The applicable subheading for the “Pom Pom Clutch” kit will be 4202.22.8100, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty will be 17.6% ad valorem.
The applicable subheading for styles “Pom Pom Keychains & Tassels,” “Pom Pom Party,” “Pom Pom Sneakers,” “Pom Pom Pillow Maker,” and “Pom Pom Curtain” will be 9503.00.0073, 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division