The tariff classification of wood and foam craft kits from China

N198066 January 20, 2012 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000; 9503.00.0073 Ms. Jenny Pei Fu Hecny Brokerage Services, Inc. 1460 Francisco Street Torrance, CA 90501 RE: The tariff classification of wood and foam craft kits from China Dear Ms. Pei Fu: In your letter dated December 13, 2011, you requested a tariff classification ruling on behalf of your client, Crafty Productions, Inc. Item 1, “Craft-n-Play Magnets” consists of two printed plywood magnets and three small colored markers. The plywood is die-cut and screen printed to depict a monkey character. The two plywood pieces measure approximately 2½” (h) x 2” (w) and have a circular shaped magnet which measures approximately ¾” adhered to the back. The printed monkey design on the plywood material provides the focal point of the two magnets. The pieces are packaged in a clear plastic bag with a sticker label which includes a description of the bag’s contents. This kit will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the printing. It is designed for children four years of age and older. Item 2, the “Butterfly Wood Mask” is constructed of a die-cut piece of printed plywood attached to a wooden stick. The plywood is screen printed with a design which depicts a butterfly. The printed plywood has two round, one inch openings which will be used to look through the butterfly shaped item. It measures approximately 9 ¼” (w) x 14 ½” (h). The article is designed to be used similar to a masquerade mask. The printed design on the plywood material provides the focal point of the wooden mask which is to be used for decorative purposes. The printing imparts the essential character of the article. Item 3, the Wood Necklace Kit Party Pack, consists of eight individually wrapped packages for children to create their own trendy necklaces.  Each package consists of a large wood center bead, eight round wood beads and a cord.  It is designed for children four years of age and older.   Item 4, the Foam Necklace Kit is made up of one large center foam bead, four side foam beads, 32 pony beads, cord, a glitter pen and 30 acrylic gems. It is designed for children six years of age and older. Item 5, is a magnetic stand up doll kit identified as “All Dolled Up”. It consists of four die-cut plywood pieces, eight markers, one glitter pen, one package of thirty acrylic rhinestones and one small wooden stand. The die-cut pieces are shaped and screen printed to depict one doll image and three clothing designs. The four wooden pieces each contain a small magnet incorporated into its center to allow for interchangeable looks from the printed plywood. The items are packaged in a clear PVC bag, with a snap closure and a paperboard insert which includes a description of the bag’s contents. The printed drawings on the plywood provide the focal point of the magnetic stand up doll and designs. This kit will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the printing. It is designed for children six years of age and older. The five samples submitted will be returned to you as you requested. The applicable subheading for Item 1, Item 2 and Item 5 will be 4911.99.8000, Harmonized Tariff Schedule of the United States (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. The applicable subheading for Item 3 and Item 4 will be 9503.00.0073, 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. 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division