CLA-2-95:OT:RR:NC:N4:424
Ms. Linda Rasco
Metro Customs Brokers, Inc.
1 Lincoln Blvd, Suite 202
Rouses Point, NY 12979
RE: The tariff classification of three kits from China
Dear Ms. Rasco:
In your letter dated April 12, 2017, you requested a tariff classification ruling on behalf of your client ALEX Brands.
Three samples were submitted with your inquiry. The first sample, Item No. 665W-1, “Rock Pets Frog,” contains a speckled rock with 4 frog-like protuberances, 6 miniature canisters containing weatherproof paint in various colors and 1 paintbrush.
The second sample, Item No. 150N-1, includes a pre-assembled, zippered pouch constructed of textile material that is 80% cotton/20% polyester. The pouch is designed to provide storage, protection, portability, and organization to personal effects. It measures approximately 8” (W) x 4.5” (H). As imported, the pouch is of a durable construction and suitable for repetitive use. The pouch is imported with textile patches, embroidery floss, needles, and instructions. All the pieces are imported together and set up for retail sale. The patches and floss will be used to decorate the pouch by the consumer. The pouch, patches, and other components are considered a set for tariff purposes. The reusable pouch provides the essential character of the set, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted.
The third sample, Item No. 910020, “Shimmer & Shine Decorate a Purse,” is comprised of a preprinted polyurethane leather purse panel with precut lacing holes, 8 polyurethane character button-on glitter shapes, 2 polyester satin cords approximately 12” in length, a plastic needle and instructions. The kit is put up in a manner indicating its use as an educational toy. By following the instructions, children will derive amusement lacing, decorating and, in actuality, creating their own glitter purse. It is principally designed for the amusement of children 4 years of age and older.
In your request you suggested that all three items are classifiable as toys. However, only the “Shimmer & Shine Decorate a Purse” kit qualifies as a toy. Explanatory Note (EN) 95.03 refers to toy chemistry, printing, sewing and knitting sets as examples of educational toys. Based upon EN 95.03, these educational toys all have 1) limited use, 2) limited capacity and 3) are representational of a grown-up version of the same article. Educational toys are designed to allow the user to mimic or even undertake the basic activities of actual chemistry, printing, sewing or knitting sets. They take advantage of a child’s natural curiosity and desire to role-play at being an adult. Any actual learning of principles of chemistry or development of sewing skills is incidental to the entertainment value of role-playing. The kit’s amusement value is greater than the utilitarian value of the finished article. As assembled, the completed purse, laced up by the child, will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
The principal activity of the “Rock Pets Frog” is painting the speckled rock. CBP does not consider drawing, writing, coloring or painting to have significant play value for classification purposes as a toy. Moreover, CBP does not classify the tools for writing, coloring, drawing or painting as toys since those tools are not designed to amuse. The essential character of the set is imparted by the paints, GRI 3(b) noted.
With regards to Item No. 150N-1, while children may derive some amusement from decorating the pouch, any amusement is incidental to the utilitarian function of the pouch. The pouch is durable enough to be used for the transportation, storage and protection of the contents contained within. Moreover, articles of Heading 4202, HTSUS, are excluded from Chapter 95 by application of Note 1(d).
The applicable subheading for the “Shimmer & Shine Decorate a Purse” will be 9503.00.0073, 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 “Rock Pets Frog” kit will be 3213.10.0000, HTSUS, which provides for artists', students' or signboard painters' colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: color in sets. The rate of duty will be 6.5 percent ad valorem on the entire set.
The applicable subheading for Item No. 150N-1 will be 4202.92.6091, HTSUS, which provides in part, for other bags and containers, of cotton, other. The rate of duty will be 6.3 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division