CLA-2-95:OT:RR:NC:N4:424
Ms. Jacqueline Flores
Hellman Worldwide Logistics
2270 East 220th St
Carson, CA 90810
RE: The tariff classification of various craft kits from China
Dear Ms. Flores:
In your letter submitted March 14, 2011 you requested a tariff classification ruling on behalf of Creative Kids Far East.
Samples of six craft kits were received with your inquiry. Please note that ruling requests are limited to five samples per submission. Limit future requests accordingly. The items are:
“Slap Bracelets” which includes 3 bracelets, 2 sheets of jewels, 3 embroidered fashion appliqués, glitter glue, sequins and instructions.
“Pretty Silk Flowers” which contains 5 silk patches, 5 wires, 5 green stems, 5 pistils, a paper vase, flowers and butterfly figures, a bag of glass beads, glitter glue and instructions.
“Blings & Gems” consists of 3 pendants, 3 band bracelets, 3 colored cords, 6 ice beads, 5 bags of glitter, assorted gems and colored beads, a working mat and instructions.
“Cool Bottle Caps” contains 12 bottle caps, 12 keychain holders, 5 bags of colored beads, 1 necklace hemp string, 2 bags of glitter, 1 cord, a sheet of stickers, clear craft glue, 6 split rings, 10 ice bead, 6 clips and instructions.
“Spirit Bands” includes 6 bracelet bands in assorted colors, two sheets of letters and icons and instructions.
“Doodle Beads” consists of 50 paper beads, elastic string, 6 paints and 1 brush.
All of the craft kits are imported packaged for retail sale. You suggest classification for all of the aforementioned craft kits as toys under 9503.00.0083, Harmonized Tariff Schedule of the United States (HTSUS).
This office concurs that “Slap Bracelets,” “Pretty Silk Flowers,” “Blings & Gems” and “Cool Bottle Caps” are toy craft kits. By following the enclosed instructions in the kits, children 6 years of age or older will derive amusement creating and designing their own fashionable bracelets, necklaces and silk flower arrangements. Each craft kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as toy craft kits. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
However, the “Spirit Bands” and “Doodle Beads” will not be considered toy craft kits for tariff purposes. The “Spirit Bands” kit involves only inserting different letters into a silicone band, spelling words. The principal activity performed in the “Doodle Beads” kit is painting designs on the beads. CBP does not consider drawing, writing, coloring or painting to have significant manipulative play value for classification purposes as a toy and is, therefore, not classified in Chapter 95.
The applicable subheading for the “Slap Bracelets,” “Pretty Silk Flowers,” “Blings & Gems” and “Cool Bottle Caps” toy craft kits will be 9503.00.0083, 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 “Spirit Bands” kit, with bracelets composed of plastic, will be 7117.90.7500, 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 “Doodle Beads” kit will be 7117.90.9000, 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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division