CLA-2-95:OT:RR:NC:N4:424
Ms. Dianna J. Garren
Star Asia Customs, Trade and Security Inc.
208 Church Street
Decatur, Georgia 30030
RE: The tariff classification of “Benamy Community Event Kits” from China and Thailand
Dear Ms. Dianna J. Garren:
In your letter submitted on August 2, 2021, you requested a tariff classification ruling on behalf of your client Benamy International Inc.
Photographs and descriptions of four “Benamy Community Event Kits” were submitted with your inquiry.
The “Benamy Community Event Kits” is comprised of four different children’s educational activity kits. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet.
Item number 72026-2, is a wooden “Lil Toolbox Kit”. The kit contains wooden pieces used to assemble the toolbox, assembly hardware, and decorative stickers.
Item number 72077-2, is a wooden “Birdfeeder Kit”. The kit contains wooden pieces used to assemble the birdfeeder, an eye screw, and assembly hardware.
Item number 72082-2, is a wooden “Race Car Kit”. The kit contains wooden pieces used to assemble the race car, assembly hardware, decorative stickers, and plastic wheels.
Item number 72085-2 is wooden “Hot Air Balloon Kit”. The balloon portion is a flat dry erase white board with an attached wooden basket containing a black marker. The kit contains wooden pieces used to assemble the hot air balloon, assembly hardware, 2 pieces of string, 2 eye screws, a whiteboard sticker, and a dry erase marker.
By following the enclosed instructions in each kit, children 5 years of age or older will derive amusement creating and building their own do it yourself projects. In each case, the craft kit’s amusement value is greater than the utilitarian value of the finished article. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
You suggest classification of the aforementioned “Benamy Community Event Kits” as toys under 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). This office concurs that the subject products are toy craft kits and finds the appropriate classification would be as toys under 9503.00.0073, HTSUS, since the craft kits are principally designed for the amusement of children 5 years of age and older.
The applicable subheading for the “Benamy Community Event Kits”, items 72026-2, 72077-2, 72082-2, and 72085-2 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.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division