The tariff classification of the "My First Amigurumi" toy craft kit from China

N059582 May 20, 2009 CLA-2-95 OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Kelly Morrison Metropolis Customs Brokers 156-15 146th Avenue Suite 110 Jamaica, NY 11434 RE: The tariff classification of the “My First Amigurumi” toy craft kit from China Dear Ms. Morrison: In your letter dated April 22, 2009, you requested a tariff classification ruling on behalf of Orchard Yarn. A sample of the “My First Amigurumi” toy craft kit has been submitted with your inquiry. The kit includes pre-formed crocheted pieces that form the body and limbs of the toy animal, plastic safety eyes, fiberfill stuffing, a plastic yarn needle and easy assembly instructions. The submitted sample is a kit for making “Penny the Panda” while the instructions are for a “Baby Lamb” toy. There is no indication of the other animals that may be represented in this line of toy craft kits. The kit teaches a young child rudimentary sewing in an amusing fashion. The sample will be returned as requested. The applicable subheading for the “My First Amigurumi” craft 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