The tariff classification of a Pilgrim Boy Kit and a Turkey Kit from China

N031526 July 16, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Holly VanDeusen Darice International USA, Inc. 13000 Darice Parkway Strongsville, Ohio 44149-3800 RE: The tariff classification of a Pilgrim Boy Kit and a Turkey Kit from China Dear Ms. VanDeusen: In your letter dated June 17, 2008, you requested a tariff classification ruling. A sample of the Pilgrim Boy Kit, item number 967-3658, was received with your inquiry. A color photograph of the Turkey Kit, item number 967-3659, has been submitted in lieu of a sample. The Pilgrim Boy Kit is a toy craft/activity kit that contains all the materials necessary to create an amusing looking boy Pilgrim measuring five inches in height. The kit includes 10 foam shapes, 4 foam stickers, 2 poms-poms, 1 four inch long satin ribbon, 1 tinsel stem and instructions. The Turkey Kit is a toy craft/activity kit that contains the materials needed to create an amusing looking turkey. The kit is comprised of 13 foam shapes, 1 sticker, 1 eight inch long satin ribbon, I chenille stem and instructions. Each kit is packaged together for retail sale in a clear plastic bag with a cardboard header. The sample will be returned, as requested by your office. The applicable subheading for the Pilgrim Boy Kit and the Turkey Kit will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” 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 http://www.usitc.gov/tata/hts/. Merchandise correctly classified under tariff number 9503.00.0080, HTSUS, is not subject to quota/visa restraints. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division