CLA-2-95:OT:RR:NC:N4:424
Ms. Judith M. Walter
Crayola LLC
1100 Church Lane
Easton, PA 18044
RE: The tariff classification of “Catwalk Creations” and refill packs from China
Dear Ms. Walter:
In your letter dated May 14, 2012, you requested a tariff classification ruling.
Samples of the “Glam Collection,” item# 04-1202, “Hollywood Collection,” item# 04-1203, and “Rock Chic Collection,” item# 04-1200, were received with your inquiry. All are part of the Catwalk Creations line of products. The first item, “Glam Collection,” is a children’s craft kit that consists of a plastic mannequin, fabric paint, six 5.9” x 8.2” fabric sheets, four 15” ribbons and double-sided adhesive tape. It is principally designed for the amusement of children eight years of age and older. Children will derive amusement by creating their own customized miniature outfits while pretending to be a real fashion designer.
The other two samples are different themed refill packs designed solely for use with the aforementioned “Glam Collection” kit. The “Hollywood Collection” consists of 6 fabric sheets, gold and silver organza strips, 2 fake pearl strands and a “gem” sticker sheet. The “Rock Chic Collection” consists of 6 fabric sheets, 2 ribbons, sparkle paint and a fabric sticker sheet.
The applicable subheading for the “Catwalk Creation” craft kits will be 9503.00.0073, 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… ‘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 James Forkan at (646) 733-3025.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division