CLA-2-95:OT:RR:E:NC:2:224
Mr. J. Paul Higgins
The Orb Factory Ltd
225 Herring Cove Road
Halifax, Nova Scotia Canada
B3P113
RE: The tariff classification of a Mosaics Art Set from China
Dear Mr. Higgins:
In your letter dated July 18, 2008, you requested a tariff classification ruling.
You have submitted a color photograph of a product that is called a Sticky Mosaics Pirate along with your ruling request. There is no designated item number indicated for the creative art kit intended for children ages four and older. The retail package contains all the necessary components to assemble the mosaics pirate. The pre-cut EVA foam squares have a pressure sensitive adhesive and a backing paper allowing the user to peel a tile square off the EVA sheet and place it on the printed template to create the pirate picture. The EVA foam tiles are packaged in an assortment of 12 colors with the printed template made of card stock paper and a small hanging plastic device to display the craft.
The applicable subheading for the Sticky Mosaics Pirate 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