The tariff classification of feather fashion craft kits from China

N241912 June 10, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Paterick Fashion Angels Enterprises 4353 North Richards Street Milwaukee, WI 53212 RE: The tariff classification of feather fashion craft kits from China Dear Mr. Paterick: In your letter dated April 19, 2013, you requested a tariff classification ruling. A sample of the Monster High “Freaky Feathers Accessory Kit,” item 64042, was received with your inquiry. The product will be imported in two other varieties: Fashion Angels “Feather Fashion Accessory Kit,” item 11698 and Totally Me “Feather Accessory Kit,” item 02484. Each kit is comprised of 24 assorted colors of guinea feathers, hair extensions, beads, colored suedette lace, 4 plastic earring hooks, 2 cardboard necklace/earing stands and a sheet with easy to follow instructions. Children will use the kit’s beads, lace and earing hooks to create and decorate their own fashionable feathered earrings, necklaces and hair extensions. The kit’s amusement value is greater than the utilitarian value of the finished article and will be classified as an educational toy. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The kits are principally designed for the amusement of girls 7 years of age and older. The applicable subheading for the three feather fashion craft kits 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. 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