CLA-2-95:OT:RR:NC:N4:424
Ms. Heather Creegan
CVS On-site Import Client Liaison
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of various activity craft kits from China
Dear Ms. Creegan:
In your letter dated February 5, 2013, you requested a tariff classification ruling.
Representative samples of four activity craft kits from assortment # 910373 were received with your inquiry. The assortment includes individual craft activities, each with its own number, packaged in foil bags with licensed characters. Each bag is approximately 5 ½” wide x 9 ¾” tall and contains all the necessary pieces to make one specific craft.
Item # 45820 and # 45821, Princess and Barbie Shrinky Dinks, respectively, each contain a bracelet, 6 Shrinky Dink charms, 3 colored pencils, 7 ‘s’ hooks, and an instruction sheet. The object of this craft is to design and create one’s own charm bracelet. As assembled, the charm bracelets will be flimsily constructed and, in all likelihood, will not be used over a long period of time. It is principally designed for the amusement of children 3 years of age and older.
Item # 45822, Princess Dress Up Paper Doll, and item # 45823, Minnie Mouse Dress Up Paper Doll, each contain 2 paper dolls, 2 sheets of repositionable fashion stickers and 2 doll stands. Children 3 years of age and older will derive amusement by creating and recreating one’s own fashion designs by applying the stick-on gowns and accessories to the paper dolls.
A third kit is the EZ Mosaics Sparkling Tiara, item # 45826, Cinderella, and item # 45827, Belle. These kits each contain 1 foam tiara, 1 spiral band, 3 sheets of sparkle foam, 1 sheet of adhesive gems, 1 princess adhesive gem, and instructions. In this activity, the child selects various mosaic and gem stickers to create a Princess tiara with jewels. This craft kit is also principally designed for the amusement of children 3 years of age and older. As assembled, the completed tiara will be flimsily constructed, and in all likelihood, will not be used over a long period of time.
The fourth sample submitted, Disney Minnie “Color-n-Stick Activity,” item # 45825, consists of a 30 page activity pad, 2 sticker sheets, 4 crayons, and a cardboard insert. The activity pad includes sheets of paper printed with black-and-white words and line drawings suitable for coloring. The crayons are in colors pink, blue, yellow and purple. The two 4 ½” x 3 ½” sheets of die-cut, pressure-sensitive paper stickers printed with pictures can be placed on the above-described “coloring sheets.” The items are put up together for retail sale in a foil bag.
The applicable subheading for the Shrinky Dinks, Dress Up Paper Dolls, and the EZ Mosaic Sparling Tiara 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.
The applicable subheading for the “Color-n-Stick Activity” craft kit, will be 4911.99.8000, HTSUS, which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Other: Other.” 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