CLA-2-39:OT:RR:NC:N4:421
Ms. Carol Krupskas
KAT Import Brokers
Kamino International Transport, Inc.
Airport Industrial Office Park, Bldg. B4A
Valley Stream, NY 11581
RE: The tariff classification of a suncatcher kit from China.
Dear Ms. Krupskas:
In your letter dated July 7, 2009, on behalf of Horizon Group USA Inc., you requested a tariff classification ruling.
The sample provided with your letter is identified as the Glitter Lava Ice Create & Color Butterfly and Fairies Kit. The kit includes three plastic suncatchers, one in the shape of a butterfly and two in the shape of fairies, two tubs of glitter putty, five felt tip markers and one nylon line two yards in length. The putty, which is used to impart a glitter surface to the suncatchers, solidifies upon extended exposure to air. The markers are used to color the putty, either before or after it hardens. The nylon line is used to hang the suncatchers. All of the components are packaged together for retail sale. As you requested, the sample will be returned.
You suggest classification in heading 9503 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys. However, this product does not meet the requirements for classification as a toy since it is not designed principally for amusement. The suncatchers are decorative articles. Painting, coloring and drawing are not activities deemed to have the “manipulative play value” required of toys of heading 9505. See Headquarters Ruling W968020 of May 31, 2006. You reference New York Ruling L89971 of January 6, 2006, which classified a suncatcher craft kit as a toy of heading 9503. However, that product was a kit used to create a suncatcher. It consisted of an openwork metal frame with plastic resin pellets for melting to fill in the spaces in the frame. The kit that is the subject of your ruling request involves decorating pre-made plastic suncatchers.
The applicable subheading for the Butterfly and Fairies Suncatcher Kit will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division