CLA-2-95:OT:RR:NC:N4:424
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of the “Kids Stuff Summer Activity Sets” from China
Dear Ms. Aldinger:
In your letter dated October 6, 2015, you requested a tariff classification ruling.
A sample of each of the “Kids Stuff Summer Activity Sets,” Rite Aid item 9037968, was received with your inquiry. The item is an assortment of three craft kits. The first sample, the “Make Your Own Rock Bugs,” includes 5 ceramic rocks, 6 felt tip markers, 5 die cut cards, 60 adhesives squares, 10 “googly” eyes, 1 die and a “Snakes and Ladders” game sheet. The object is for boys and girls to create their own colorful rock bugs in order to play a “Chutes and Ladders” type game.
The second sample, the “2 in 1 Wooden Garden Set,” includes 23 pre-cut wood pieces, 6 small plastic cups of paints, a paintbrush, a tube of glue and glitter glue, 20 pony beads, 10 adhesive gems and 2 hemp cords. The object of this kit is for children to create their own personal miniature bird house and bird feeder.
The third kit, the “Make Your Own Sun Catcher Kit,” consists of 5 plastic suction cups, 5 clear sun catchers, various window paints, a project sheet, 3 yards of transite cord and 1 acetate sheet. The object of this activity set is for children to create their own original sun catchers. All three kits are principally designed for the amusement of children 5 years of age and older. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
The applicable subheading for all three “Kids Stuff Summer Activity Sets” 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division