The tariff classification of toy craft sets from China

NY G85280 December 12, 2000 CLA-2-95:RR:NC:SP:225 G85280 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Josh Piezas Natural Science Industries, Ltd. 910 Orlando Avenue West Hempstead, NY 11552-3942 RE: The tariff classification of toy craft sets from China Dear Mr. Piezas: In your letter dated November 3, 2000, received in this office on November 10, 2000, you requested a tariff classification ruling. Two prototype samples of toy craft sets were submitted with your inquiry. The “Bandana Boutique,” item number 8002, consists of three textile bandanas, patches, rhinestones, fabric paint, paintbrush, glue (of U.S. origin) and instructions. The product is marketed for children ages 6 and up. The “Wild Flower Hand Bag,” item number 1979, is composed of polyester flower cut-outs, fabric paint, pom-poms, rhinestones, fabric glue (of U.S. origin), paintbrush, purse, unfinished handbag and instructions. This article is designed for children ages 6 and up. Each set will be packaged in a clear poly bag with header card attached. The described sets are put up in a manner indicating their use as toys for children's amusement. In each instance, emphasis is placed on the “creative” aspects offered in assembling and decorating the components, as opposed to purchasing a ready-made product. Provided the two articles will be imported packaged as sets for retail sale, they will be classified as toy sets in Chapter 95. However, we would advise you that if imported separately, the individual components would be classified elsewhere in the tariff. This ruling is based upon the information set forth in this letter. Any modifications in the construction or contents of the sets will nullify this ruling. The applicable subheading for the “Bandana Boutique,” item number 8002 and “Wild Flower Hand Bag,” item number 1979, 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, and will remain unchanged in 2001. Currently, articles classified in HTS 9503.70.0000 are not subject to quota restraints or visa requirements. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division