CLA-2-49, 76,95:RR: NC: 2:234 H86941
Ms: Janet A. Forest
Ms: Sarah M. Nappi
Miller & Chevalier
655 Fifteenth Street, N.W., Suite 900
Washington, D.C. 20005-5701
RE: The tariff classification of various activity kits from China
Dear Ms. Forest and Ms. Nappi:
In your letter dated January 10, 2002, on behalf of your client, Pleasant Company, Middleton, Wisconsin, you requested a tariff classification ruling for four (4) activity kits from China. Samples were submitted, which will be returned, as requested.
You describe the activity kits as follows:
Paper Clip Jewelry: This product consists of a 48-page soft-cover illustrated instruction and idea book, and a plastic container that holds 75 paper clips, 200 colored beads, three ring clasps, one yard of jewelry cord, and a small pair of pliers. The book and the plastic case are glued side-by-side onto a stiff piece of cardboard, the back of which bears the following description: “Turn plain paper clips into cool jewelry and more! Learn the basic wire-working and design skills, etc., etc.”.
Doodle Studio: This product consists of a 96-page soft-cover illustrated instruction and idea book, a 48-page soft-cover blank “doodle diary”, and a plastic container that holds iron-on transfer paper, a blank bookmark with tassel, three sheets of stickers, a magnet sheet, and shrinky plastic. These items are packaged together in a large cover that resembles the cover of a hardbound book. The idea book and doodle diary fit into pockets inside the cover, and the plastic case containing the other craft articles is glued inside the back of the cover. The description on the back of the product is as follows: “Doodle your days away in a studio packed with your favorite supplies! Kit includes:, etc., etc.”
Paper Punch Art: This product consists of a 48-page soft-cover illustrated instruction and idea book, and a plastic container that holds four paper punches. The book and the plastic container are glued into a larger cover that resembles the cover of a hardbound book. In addition to instructions and photographs, the book contains pages of colored and patterned paper to be used with the punches to create the paper punch art described in the book. The description on the back of the product is as follows: “Here’s everything you need to design stationery, create one-of-a-kind cards, etc., etc.”.
Girls Club Kit: This product consists of a 48-page soft-cover illustrated “Handbook” with suggestions for forming a club and ideas for club activities, a 48-page soft-cover blank notebook, membership cards, “club fun cards” with more ideas for club activities, a page of stickers, a sign-up sheet, and a reversible poster for the club to use. All of these articles are packaged in the pockets of a sturdy paper folder that has a hook and loop fastener closure. The description on the back of the product is as follows: “What’s the secret to making friends, making money, and making a difference? Start a club and you’ll discover, etc., etc.”.
You recommend classification of these four products in HTS subheading 9503.70.0000, which provides for: Other toys, put up in sets or outfits, etc.
Chapter 95 does allow GRI 1 toy sets at the six-digit level. However, to get to the six digit level, the retail package must be considered a toy at the four-digit level.
Not all goods marketed to children are toys, or classified as toy by the HTS. Toys must be designed to amuse, not just provide incidental pleasure or amusement. For example, children seem to be having “tons of fun” when using a crayon. However, a crayon is not designed to amuse; it is designed as a drawing instrument. There are numerous similar products, particularly in the arts. (Paint, clay, pencils.)
The Explanatory Notes to the HTS specifically mention a series of items that are not classified as toys:
Paints put up for children’s use (heading 32.13).
Modeling pastes put up for children’s’ amusement (heading 34.07).
Children’s picture drawing or coloring books of heading 4903.
Transfers (heading 49.08).
Bells, gongs, or the like, of heading 83.06 , and so on,
The Paper Punch Art and Doodle Studio may be activity kits for children, but they are not toys. The Doodle Studio is not much more than writing, an activity that is not considered to be playing or amusing. The Paper Punch is art activity at best.
The Girls Club Kit is an instructional manual on how to organize a group with a few tools to assist in the process, e.g., membership cards. Although a child might have fun being part of a group, the book is hardly designed to amuse. It is a “how to” book, millions of which are printed every year, mainly for grownups. Just because this one is aimed at children, does not make it a toy.
The only product of these which meets the definition of toy is the Paper Clip Jewelry Kit. It is a classic educational toy, which ensures that the child have fun, even if the instructions are never read or understood. The twisting of the paper clips into various shapes provides manipulative play. However, if the child does follow instructions this manipulative play will lead to learning a basic skill: jewelry making.
Accordingly, the applicable subheading for the Paper Clip Jewelry Kit will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be Free.
The remaining activity kits of this request are considered “goods put up in sets for retail sale”, as provided for in General Rule of Interpretation 3, HTS, and will be classified as if they consist of the components which give them their essential character.
The applicable subheading for the kit, Doodle Studio, will be 4901.99.0093, HTS, which provides for: Printed books, etc.: Other (than certain specified kinds): Containing 49 or more pages each (excluding covers). The rate of duty will be Free.
The applicable subheading for the kit, Girls Club, will be 4901.99.0092, HTS, which provides for: Printed books, etc.: Other (than certain specified kinds): Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free.
The applicable subheading for the kit, Paper Punch Art, will be 7616.99.5090, HTS, which provides for: Other (than certain specified) articles of aluminum. The rate of duty will be 2.5 percent ad valorem.
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 Carl Abramowitz, at 646-733-3037.
Robert B. Swierupski