The tariff classification of various craft items from China

N198062 January 20, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073, 4420.10.0000, 4911.99.8000 Ms. Jenny Pei Fu Hecny Brokerage Service, Inc. 1460 Francisco St. Torrance, CA 90501 RE: The tariff classification of various craft items from China Dear Ms. Pei Fu: In your letter dated December 13, 2011 you requested a tariff classification ruling on behalf of Crafty Productions Inc. Samples of five children’s craft kits were received with your inquiry. The first item, the Bulls-Eye Wood Paddleball, is a wood paddleball printed with a monkey design with a ball attached to it by a long piece of elastic. A child will try to get the ball into a hole in the middle of the paddleboard. It is designed for children four years of age and older. The second item is the Foam Necklace Kit which is made up of a large center foam bead, two side foam beads, 32 pony beads and cord. It is designed for children four years of age and older. The third item, the Rubber Bracelet Kit, is comprised of a yellow rubber bracelet, a foam design, one sticky foam backing, a 15 piece rhinestone pack and a glitter pen. It is designed for children five years of age and older. The Foam Necklace Kit and Rubber Bracelet Kit will be considered toys as each kit’s amusement value is greater than the utilitarian value of the assembled components. As assembled, the completed necklace and bracelet will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The Bulls-Eye Wood Paddleball is also a toy. The fourth item, Wood Wind Chimes, consists of a printed wood shape with four metal chimes attached to a cord and three color markers. The kit will be considered a set for tariff purposes and the essential character is imparted by the wood chime. The last item is the Backpack Clip Kit. It contains one design printed foam shape, four foam stickers, one hook, one chain, a 15 piece rhinestone pack, glitter pen and two google eyes.  The foam shape is to be attached to a plastic clip which may be used on a backpack for decorative purposes. The kit will be considered a set for tariff purposes and the essential character is imparted by the printed foam shape. Neither the Wood Wind Chimes nor the Backpack Clip Kit is a toy. The principal activity of the Wood Wind Chimes is coloring. CBP does not consider drawing, writing, coloring or painting to have significant manipulative play value for classification purposes as a toy. Moreover, the Foam Backpack Clip Kit is also not a toy as any amusement the item may provide is incidental to its decorative purpose. The applicable subheading for the Bulls-Eye Wood Paddleball, Foam Necklace Kit and Rubber Bracelet Kit will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free. The applicable subheading for the Wood Wind Chimes will be 4420.10.0000, HTSUS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the Backpack Clip Kit will be 4911.99.8000, HTSUS, which provides for “Other printed matter, including printed pictures and photographs: Other: pictures, designs and photographs: Other: Other: 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, Thomas J. Russo Director National Commodity Specialist Division