CLA-2-49:OT:RR:NC:2:234
Ms. Jenny Pei Fu
Hecny Brokerage Services, Inc.
1460 Francisco Street
Torrance, CA 90501
RE: The tariff classification of wood and foam craft kits from China
Dear Ms. Pei Fu:
In your letter dated December 13, 2011 you requested a tariff classification ruling on behalf of your client, Crafty Productions, Inc.
The ruling was requested on five styles of craft kits. The kits include a wood doll with stand and markers, a stand-up dinosaur with stand and markers, a wood frame with markers, foam frame kit and a photo/note holder with clip.
Sample 1, “All Dolled Up” consists of a die-cut piece of printed plywood, four markers and a small wooden stand. The plywood is shaped and screen printed to depict a doll figure which can be colored and displayed on the stand provided. The flat doll figure measures approximately 4.5 inches (w) x 3/16 inches (d) x 12 inches (h). The items are packaged in a plastic bag with a header card that includes a description of the bag’s contents. This kit will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the printed character. The submitted sample is designed for children three years of age and older.
Sample 2, “Craft-n-Play” consists of a die-cut piece of plywood, three markers and a small wooden stand. The plywood is shaped and screen printed to depict a dinosaur figure which can be colored and displayed on the stand provided. The flat dinosaur figure measures approximately 9 inches (w) x 3/16 inch (d) x 5 inches (h). The articles are packaged in a clear plastic bag with a header card that includes a description of the bag’s contents. This kit will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the printed character. The submitted sample is designed for children four years of age and over.
Sample 3, “Craft-n-Play” wood frame consists of a picture frame made of plywood, three markers and a wooden dowel. The picture frame is screen printed with a beach themed drawing.
It has an opening in the center of the frame, approximately 2” x 2”, to display a photo that will be held in between a clear piece of plastic and a wood board. The back of the frame has two metal fasteners attached to secure the opening and a small hole near the bottom to accommodate the dowel. The frame measures approximately 4.5” squared. The articles are “packaged for retail sale” in a cellophane wrapper with a stick on label which describes the contents of the package. The submitted sample is designed for children four years of age and over.
Sample 4, The “Foam Frame Kit” consists of a foam picture frame, foam stickers, dowel stand, glitter pen and a package of rhinestones. The kit’s amusement value is greater than the utilitarian value of the assembled components. As assembled, the completed picture frame will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
Sample 5, The “Photo/Note Holder” is constructed of two die-cut pieces of plywood that depict a screen printed flowerpot design on the face of the photo/note holder. The two plywood pieces form the flower and flowerpot which are attached to a wooden dowel. The holder has a clothespin style clip attached on the back of the flower piece for the purpose of holding photos or notes. The holder measures approximately 3 inches (w) x 6 inches (h). The item is “packaged for retail sale” in a clear plastic bag with a header card. The submitted sample is designed for children four years of age and over.
The samples you submitted will be returned to you as requested.
The applicable subheading for the “All Dolled Up” stand-up wood doll with markers and “Craft-n-Play” stand-up wood dinosaur with markers will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures and photographs: Other: pictures, designs, and photographs: Other: Other: Other.” The rate of duty will be Free.
The applicable subheading for the “Craft-n-Play” wood picture frame kit will be 4414.00.0000, HTSUS which provides for “Wooden frames for paintings, photographs, mirrors or similar objects.” The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the “Photo/Note Holder” will be 4420.90.8000, HTSUS, which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood.” The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the “Foam Frame Kit” will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 Albert Gamble at (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division