The tariff classification of toy craft kits from China

NY D83618 November 9, 1998 CLA-2-95:RR:NC:SP:225 D83618 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of toy craft kits from China Dear Mr. Hoffacker: In your letter dated October 12, 1998 you requested a tariff classification ruling on behalf of K.B. Toys. A sample of the "Jell-O Dessert Kit" and "Gluestick Craft Kit" were submitted with your inquiry. The "Jell-O Dessert Kit," item #221, is designed for children ages six and up. Adult supervision is recommended. The kit includes: 8 plastic molds, 1 measuring cup, 1 wire whisk, 1 mixing spoon, 2 non-tip bases, 8 plastic dessert sticks and instructions. In order to create a dessert, one must add a gelatin or pudding mix with water or milk (ingredients not included) in a mixing bowl (also not included) and stir. The food compound is then placed in the measuring cup and poured into the plastic molds. Upon freezing and removal from the molds, the dessert is ready to eat. All components are packaged in a closed box for retail sale. A vast assortment of projects may be completed with the "Gluestick Craft Kit" item #9100. The contents include a miniature glue gun, glue sticks, plastic grid, paper, plastic lacing, beads, sequins, wiggle eyes, feathers, glitter, instructions, charts and more. Children age eight and up can make greeting cards, necklaces, bracelets, bookmarks, etc. Adult supervision is advised when using the glue gun. The components are packaged in a window box. The individual sets of articles, when imported retail packed, are considered educational toys for tariff classification purposes. Your samples are being returned as requested. The applicable subheading for the "Jell-O Dessert Kit" and "Gluestick Craft Kit" will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. 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 Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division