CLA-2-95:OT:RR:NC:N4:424
Ms. Barbara Wierbicki
Tompkins & Davidson, LLP
5 Hanover Square
15th Floor
New York, NY 10004
RE: The tariff classification of a “Shrinky Dinks” kit from China
Dear Ms. Wierbicki:
In your letter dated June 20, 2012, you requested a tariff classification ruling on behalf of Tara Toy Corporation.
Photographs and a description were submitted with your inquiry. The item, “Shrinky Dinks Charm Bracelets,” is a kit that includes 6 colored pencils, 20 plastic ‘S’ hook connectors, four sections of link chain measuring 6” in length and 16 flexible plastic discs, which when heated in an oven, shrink without altering their color or shape. The “Shrinky Dinks” kit is designed for the amusement of children 4 years of age and older. By following the included instructions, children will derive amusement by designing and creating their own charm bracelets. As assembled, the charm bracelets will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
The applicable subheading for the “Shrinky Dinks” kit 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