CLA-2-95:OT:RR:NC:N4:424
Ms. Dianna J. Garren
Star Asia Customs, Trade and Security
208 Church Street
Decatur, Georgia 30030
RE: The tariff classification of “Kids Workshop Community Events Kits” from China and Thailand
Dear Ms. Garren:
In your letter submitted on July 25, 2022, you requested a tariff classification ruling on behalf of your client, Benamy International Inc.
Photographs and descriptions of two “Kids Workshop Community Events Kits” were submitted with your inquiry.
The “Kids Workshop Community Events Kits” are comprised of a series of different children’s educational activity kits. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet and a parent’s “Discovery Education” guide. There are two kits under consideration for this ruling.
Item number 72075-2, is a “Plant Starter Kit”. The kit contains pine wood pieces, assembly hardware, paper instruction sheet, decorative stickers, and 2 plastic cups. The completed kit forms a planter stand with 4 legs and 2 slots to hold the plastic cups.
Item number 72098-2, is a “Veterans Keepsake Box Kit”. The kit contains pine wood pieces, assembly hardware, paper instruction sheet, decorative stickers, and clear plastic window sheet.
By following the enclosed instructions in each kit, children 5 years of age or older will derive amusement creating and building their own do it yourself projects. In each case, the craft kit’s amusement value is greater than the utilitarian value of the finished article. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
You suggest classification of the aforementioned “Kids Workshop Community Events Kits” as toys under 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the “Kids Workshop Community Events Kits”, items 72075-2 and 72098-2, 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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division