CLA-2-95:OT:RR:NC:N4:424
Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
Seventy-Five Broad Street
New York, NY 10004
RE: The tariff classification of various “Mess-Free Glitter” craft kits from China
Dear Ms. Cumins:
In your letter dated August 4, 2014, you requested a tariff classification ruling on behalf of Melissa & Doug, LLC.
Samples of eight “Mess-Free Glitter” craft kits were received with your inquiry. Please limit future requests to a maximum of 5 items of the same class or kind. The mess-free glitter sheets included with each kit are designed to stick to various adhesive parts/stickers without the mess of traditional glitter. You suggested that all of the kits be classified as toys. However, only four will be classified as such. They include:
The “Mess-Free Glitter Princess Accessories Set,” item #8441, is comprised of components used for children to create a tiara, wand, necklace and bracelet. These components include a foam tiara with hook and loop closure, a purple stick, two foam stars, two foam bracelets with hook and loop closures, five rings, two cords, eight beads, 36 foam stickers and seven mess-free glitter sheets in different colors.
The “Mess-Free Glitter Fashion, Dance & Glamour Set,” item #8439, includes nine paper model cards with stands, four face cards, 12 mess-free glitter sheets in different colors, 109 foam stickers and 43 puffy foam stickers. Children will pretend that they are fashion designers creating their own unique fashions for their runway models.
The “Mess-Free Glitter Treasure Box & Jewelry Set,” item #9514, includes a paperboard treasure box and various components used to make two necklaces and five rings including 11 mess-free glitter sheets in different colors. Children will use the components to create, design and model their own fashionable jewelry while role-playing.
The “Mess-Free Glitter Headband and Barrettes Set,” item #9516, consists of two plastic headbands, two plastic barrettes, 10 plastic pieces cut into various shapes to fit various foam stickers included with the kit and five mess-free glitter sheets in different colors. Children will use the components to create, design and model their own fashionable headbands.
Each of these kits will be used by children to design and make their own creations as well as enable role-play as a glamorous young lady or princess. Each kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as an educational toy. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The kits are principally designed for the amusement of girls 5 years of age and older.
The applicable subheading for the “Mess-Free Glitter Princess Accessories Set,” “Mess-Free Glitter Fashion, Dance & Glamour Set,” “Mess-Free Glitter Treasure Box & Jewelry Set,” and “Mess-Free Glitter Headband and Barrettes Set” 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 following four kits will not be classified as toys:
The “Mess-Free Glitter Foam Frames” kit, item #9507, consists of two assembled foam frames, two foam sticker sheets, and five mess-free glitter sheets in different colors.
The “Mess-Free Glitter Princess & Fairy Scenes,” item #9509, consists of a picture printed with a scene of a princess and another of a fairy along with five mess-free glitter sheets in different colors.
The “Mess-Free Glitter Treasure Box & Mirror,” item #9517, kit includes a paperboard treasure box, mirror, 56 stickers and five mess-free glitter sheets in different colors.
The “Mess-Free Glitter Friendship Foam Stickers” kit, item #9500, consists of two foam sticker sheets made up of stickers in various shapes and five mess-free glitter sheets in different colors.
In Springs Creative Products Group LLC v. United States (Court No. 10-00067, Slip Op. 13-107 (2013)), the Court of International Trade (C.I.T.) weighed in on the issue of children’s craft kits, which have been considered “educational toys” or “instructional toys” classifiable under Chapter 95. The court pointed out that CBP has a history of classifying craft kits for children in which the child will “create, produce, or assemble articles.” The court stated “Implicit within all these rulings is a finding that the practicality of the finished products is secondary to the play value of creating them, which is a mandatory requirement for classification as a toy.”
For the last four aforementioned kits, there is no “creation, assembly or production.” In each of the kits the items are imported complete and/or assembled (e.g. trinket box, mirror, stickers and foam frame). Merely decorating a completed item does not convert it to an educational toy. The practicality of the items are the same both before and after they are decorated.
In the case of the “Mess-Free Glitter Treasure Box & Mirror,” you suggested classification under subheading 4823.90.8600, HTSUS, which provides for other articles of paper or paperboard, with the essential character imparted by the paperboard trinket box if the item was not deemed to be classified as a toy.
GRI 3(b) states, in relevant part, that goods put up in sets for retail sale shall be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking.
While the item meets elements (a) and (c), the goods do not meet a particular need or carry out a specific activity. Since the item is not considered a set for classification purposes, the individual components must be classified separately. Although you suggested heading 4823 for the classification of the paperboard box, it is specifically provided for in heading 4819.
The applicable subheading for the paperboard trinket box from the “Mess-Free Glitter Treasure Box & Mirror” will be 4819.50.4040, HTSUS, Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons. The rate of duty will be Free.
The applicable subheading for the foam stickers from the “Mess-Free Glitter Treasure Box & Mirror” will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the mirror from the “Mess-Free Glitter Treasure Box & Mirror” will be 3924.90.5650, HTSUS, which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the mess-free glitter sheets from the “Mess-Free Glitter Treasure Box & Mirror” will be 3926.90.9980, HTSUS, which provides for other articles of plastic…: other: other…other. The rate of duty will be 5.3 percent ad valorem.
The “Mess-Free Glitter Friendship Foam Stickers” kit will be considered a set, with the essential character imparted by the foam stickers. The applicable subheading for the “Mess-Free Glitter Friendship Foam Stickers” kit will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other: other. The rate of duty will be 5.8 percent ad valorem.
The “Mess-Free Glitter Princess & Fairy Scenes” will be considered a set, with the essential character imparted by the printed scenes. The applicable subheading for the “Mess-Free Glitter Princess & Fairy Scenes” 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.
The “Mess-Free Glitter Foam Frames” kit will be considered a set, with the essential character imparted by the foam frames. The applicable subheading for the “Mess-Free Glitter Foam Frames” kit will be 3924.90.2000, HTSUS, which provides for…other household articles…of plastics: other: picture frames. The rate of duty will be 3.4 percent 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division