CLA-2-95:OT:RR:NC:N4:424
Ms. Dianna J. Garren
Star Asia Customs, Trade and Security
208 Church Street
Decatur, Georgia 30030
RE: The tariff classification of “2023 Kids Workshop Monthly Kits” from China and Thailand
Dear Ms. Garren:
In your letter submitted on July 22, 2022, you requested a tariff classification ruling on behalf of your client, Benamy International Inc.
Photographs and descriptions of three “2023 Kids Workshop Monthly Kits” were submitted with your inquiry.
The “2023 Kids Workshop Monthly Kits” are comprised of a series of thirteen different children’s educational activity kits which are introduced at the beginning of every month. 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 and a parent’s “Discovery Education” guide. The three kits under consideration for this ruling refer to the crafts to be provided in the months of November 2023, December 2023, and January 2024.
November’s kit, item number 72046, is a “Penguin Ornament Kit”. The kit contains pine wood pieces, assembly hardware, decorative stickers, string, and a clear plastic window sheet. The penguin ornament sits on a swing with a photo slot window on its’ belly. The ornament can be hung by the string that threads through the penguin’s hands and the seat of the swing.
December’s kit, item number 71175, is a “Gingerbread House Kit”. The kit contains pine wood pieces, assembly hardware, and decorative stickers.
January’s kit, item number 71176, is a “Delivery Truck Kit”. The kit contains pine wood pieces, assembly hardware, decorative stickers, plastic wheels, and plastic pegs. The completed kit forms a wooden toy truck on six wheels.
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 “2023 Kids Workshop Monthly Kits” as toys under 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the “2023 Kids Workshop Monthly Kits”, items 72046, 71175, and 71176, 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