The tariff classification of three craft kits from the United Kingdom

N278509 September 12, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Maureen Hannah Atlantic Customs Brokers, Inc. 2016 Linden Boulevard Elmont, NY 11003 RE: The tariff classification of three craft kits from the United Kingdom Dear Ms. Hannah: In your letter dated June 30, 2016, you requested a tariff classification ruling on behalf of Malaika LLC. Three different samples of sewing craft kits were received with your inquiry. The first kit, “Beastie Buddies: Bunty the Bumblebee,” item number CKC-MK-057, contains all the components needed to make a felt stuffed bumblebee. Included in this kit are various pieces of felt, a sewing needle, thread, polyester stuffing, a template and instructions. The second kit, “Knit your own Kitties,” item number KK-MK-053, contains everything needed to create a “mummy” and baby stuffed kitty. Included in this kit are two 3.25mm bamboo knitting needles, 3 different colors of 100% acrylic yarn, a wool needle, a sewing needle, fabric, cotton tape, stuffing, sewing thread, eyes and instructions. The third kit, “Beanbag Frogs,” item number CKC- SK-020, contains all the necessary elements needed to create 2 stuffed “beanbag” frogs. This kit comes with a beanbag frog template, thread, a sewing needle, 8mm black beads, fabric and instructions. Children will derive amusement by using the components of all three kits to create their own rudimentary stuffed animals. 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’ amusement value is greater than the utilitarian value of the finished articles and will be classified as an educational toy. These three kits serve as an introduction to the basics of knitting and sewing and are principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Beastie Buddies: Bunty the Bumblebee,” “Knit your own Kitties,” and “Beanbag Frogs” 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 https://hts.usitc.gov/current. 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 james.p.forkan@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division