The tariff classification of the “Snap ‘N Go Travel Case – Color Loops” kit from China

N245009 August 27, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Joann Mosqueda Ja-Ru Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of the “Snap ‘N Go Travel Case – Color Loops” kit from China Dear Ms. Mosqueda: In your letter dated August 5, 2013, you requested a tariff classification ruling. A sample of the “Snap ‘N Go Travel Case – Color Loops,” item #1088, was received with your inquiry. The item consists of 300 stretchy loops in 6 assorted colors which measure approximately ¾” in diameter, 12 small plastic clasps and 2 plastic weave hooks packaged in a flimsy plastic case with a handle. The case has compartments to separate the colored loops, clasps and hooks and, when opened, can be used as a work surface. Printed on the back of the case are simple instructions with illustrations describing how to create colorful stretchy bracelets. The kit’s amusement value is greater than the utilitarian value of the finished articles 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 kit is principally designed for the amusement of children 4 years of age and older. The applicable subheading for the “Snap ‘N Go Travel Case – Color Loops” 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, Myles B. Harmon Acting Director National Commodity Specialist Division