CLA-2-71:OT:RR:NC:N4:433
David Strong, Regional Manager
Evans and Wood & Co., Inc. , CHB, CCS
612 East Dallas Road, Suite 200 Grapevine, TX 76051
RE: The tariff classification of children’s craft kits from China.
Dear Mr. Strong:
In your letter dated March 4, 2011, on behalf of Hobby Lobby Stores, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
The merchandise at issue in your submission consists of five separate children’s craft kits. The description of the kits and their components are as follows. Item # 548453 is referred to as a Bubble Rings kit. The kit contains 10 plastic bubble rings, 10 stickers, 6 paints, and 1 paintbrush. Item # 963041 is referred to as a Wood Bangles kit. The kit contains 4 wood bangles, 2 paint brushes, 1 stencil, and 100 small plastic gemstones, 2 white glue pods, and 6 paints.
Item # 6707947 is referred to as a Spiritual Dog Tags kit. The kit contains 5 metal dog tags, 4 yards of cotton cord, 30 plastic beads, plastic gems, glitter glue, and stickers. Item # 951327 is referred to as a Photo Friendship Bracelets kit. The kit contains 10 plastic photo frame links, 8 bundles of colored cotton thread, 4 lengths of colored metallic thread, 1 framing stencil, along with plastic beads, plastic films, and stickers.
Item # 241174 is referred to as the Surfer Girl Shell Shaped Beads & Hemp Jewelry Set. The set contains plastic beads, plastic spacers, plastic charms, and lengths of hemp string. All of the craft kits are packaged in retail sets, and have enclosed instructions detailing how children can create their own jewelry using the components in the kits. On the outer packaging, all of the kits are stated: not for children under 3 years. You suggest classification for all five craft kits in 9503.00.0083, HTSUS, which provides for, inter alia, toys labeled for use by persons 3 to 12 years of age. We agree that the Spiritual Dog Tags kit, the Photo Friendship Bracelets kit, and the Surfer Girl Jewelry Set are classifiable in Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS). Like the “Love me Knots!” and “Ribbon Headband” kits described in New York Ruling Letter N102309 dated April 29, 2010, the three kits allow a child to create and design their own bracelets, anklets, and necklaces. By following the instructions provided with the kits, children aged 3 and older will be able to derive amusement making bracelets and other articles of adornment of their own design. The amusement value of the three craft kits appear to be greater than the utilitarian value of the finished articles.
The Bubble Rings kit and Wood Bangles kit involves painting designs on transparent rings and wooden bracelets respectively. CBP does not consider drawing, writing, coloring, or painting to have significant manipulative play value for classification purposes as a toy. As painting is the principal activity involved in the use of both of these kits, they would not be classified in Chapter 95, HTSUS, as toys.
Imitation jewelry, as defined by Legal Notes 9 and 11 to Chapter 71, HTSUS, includes any small article of personal adornment, for example, rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia. The Bubble Rings kit and Wood Bangles kit both contain components that will be used to create articles of imitation jewelry, such as rings and bracelets. As such, the components of the two kits constitute unassembled imitation jewelry in accordance with General Rule of Interpretation 2 (a), HTSUS, which provides that goods imported in an “unassembled condition” are to be classified as the assembled article. Accordingly, these two kits fall within the scope of heading 7117, HTSUS – the provision for imitation jewelry.
The applicable subheading for Spiritual Dog Tags kit, the Photo Friendship Bracelets kit, and the Surfer Girl Shell Shaped Beads & Hemp Jewelry Set, will be 9503.00.0083, 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: Labeled for use by persons 3 to 12 years of age.” The rate of duty will be free.
The applicable subheading for the Bubble Rings kit, with rings composed of plastic, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
The applicable subheading for the Wood Bangles kit, with bracelets composed of wood, will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” The rate of duty will be 11% 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division