The tariff classification of a Craft Fun Kit from China

N034691 August 26, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Joseph R. Hoffacker Barthco International Inc. 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a Craft Fun Kit from China Dear Mr. Hoffacker: In your letter dated July 30, 2008, you requested a tariff classification ruling on behalf of K.B. Toys. A sample of the Craft Fun Kit, item number 35022, was submitted with your inquiry. The toy craft kit consists of 65 pompons, 36 plastic eyes, 30 craft sticks, 20 feathers, 10 fuzzy sticks, 2 doll pins, 2 doll stands, 1 adhesive 8” magnetic strip, 2 glitter laces, 2 clasps, 1 fuzzy string, 1 clear plastic bag of beads and an instruction sheet. Using craft glue and a scissor (neither one included), a child can create and decorate any number of items including a feather flower and balloon bear. The craft kit is designed for children three years and older. The sample will be returned as requested. The applicable subheading for the Craft Fun 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/. 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