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 the “2024-2025 Kids Workshop Monthly Kits” from China and Thailand
Dear Ms. Garren:
In your letter submitted on August 18, 2023, you requested a tariff classification ruling on behalf of your client, Benamy International, Inc.
Photographs and descriptions of five “2024 Kids Workshop Monthly Kits” were submitted with your inquiry.
The “2024 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, a paper insert labeled “Workshop Extension Activity” suggesting additional ways to utilize the completed craft kit, and a completion certificate to promote a sense of accomplishment for the child completing the project. The five kits under consideration for this ruling refer to the crafts to be provided in the months of February through June 2024.
February’s craft kit, item number 71177, is a red, wooden “Valentine Basket Kit.” The kit consists of MDF wooden pieces used to assemble the basket, 2 of which contain heart-shaped cutouts, and assembly hardware. The finished product will be used to keep Valentine cards.
March’s kit, item number 71178, is a wooden “Butterfly House Kit.” The kit consists of MDF wooden pieces, a decorative sticker sheet containing butterflies, and assembly hardware.
April’s kit, item number 71179, is a wooden “Lattice Planter Kit.” The kit consists of wooden pieces, a sticker sheet, a plastic flowerpot and saucer, and assembly hardware.
May’s kit, item number 71180, is a “Blooming Picture Frame Kit.” The finished product forms a wooden flower on a base in which a child can place a photograph in the center of the flower. The kit consists of the frame’s wooden components, a clear plastic sheet, EVA leaves, and assembly hardware.
June’s kit, item number 71181, is a wooden “Grill Gift Card Kit.” The finished product forms a wooden replica of an outdoor barbeque grill that would hold gift cards. The kit includes MDF wood pieces, a sticker sheet, and assembly hardware. 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 “2024 Kids Workshop Monthly Kits” as toys under 9503.00.0090, 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 “2024 Kids Workshop Monthly Kits”, items 71177 - 71181, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division