The tariff classification of a "Wrap It Up" activity set from China

N117257 August 25, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Jolene Lim Schenker of Canada 6555 Northwest Drive Mississauga, Ontario L4V1K2 Canada RE: The tariff classification of a “Wrap It Up” activity set from China Dear Ms. Lim: In your letter dated July 29, 2010, you requested a tariff classification ruling on behalf of Mega Brands America, Inc. A sample of the “Wrap It Up” activity set was submitted with your inquiry. The product is comprised of one clear plastic headband, one clear plastic bangle bracelet, self adhesive pre-cut lengths of ribbon, a sheet of sticker gems and easy to follow directions. By following the enclosed instructions in the kit, children 5 years of age and older will derive amusement creating and designing their own fashionable bracelets and headbands. The craft kit’s amusement value is greater than the utilitarian value of the finished article. The sample will be returned, as requested. The applicable subheading for the “Wrap It Up” activity set 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