CLA-2-95:OT:RR:NC:2:224

Ms. Diane Romero
Lakeshore Learning Materials
2695 E. Dominguez St.
Carson, CA 90895

RE: The tariff classification of the “My Super Knot-a-Quilt” from China

Dear Ms. Romero:

In your letter dated November 1, 2008, you requested a tariff classification ruling.

A sample of the “My Super Knot-a-Quilt” was received with your inquiry. The product is comprised of 42 textile squares in 7 colors, textile strips, 100% acrylic fleece shapes, 100% polyester felt pieces with adhesive backs, a paper guide and a template. The quilting kit, which is sold at retail in a clear plastic zipper case, serves as an introduction to the basics of quilting. By following the instructions a child six years of age and older will derive amusement while making a colorful quilt that measures 36” wide x 42” long. The kit’s amusement value is greater than the utilitarian value of the constructed quilt. The sample will be returned as requested.

The applicable subheading for the “My Super Knot-a-Quilt” will be 9503.00.0080, 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:…Other.” 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.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division