The tariff classification of a sprinkle art craft kit from China and Vietnam

N303251 March 27, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Carisa Schoemaker Crayola LLC 1100 Church Lane Easton, PA 18044 RE: The tariff classification of a sprinkle art craft kit from China and Vietnam Dear Ms. Schoemaker: In your letter received February 18, 2019, you requested a tariff classification ruling. A photograph and description of the “Crayola Sprinkle Art Shaker” kit, (no item number given) were submitted with your inquiry. The kit is comprised of a plastic “shaker unit” from Vietnam, 6 tubes of glue from China, 5 bottles of non-edible colored sprinkles from China and 12 line-art paper design sheets from Vietnam, all packaged together for retail sale. The kit is intended to be used by a young child and encourages the development of creative skills and manual dexterity through play. The user secures the paper design sheet inside the shaker unit and applies the glue to the line-art design sheets. The user then inserts a bottle of sprinkles into the shaker unit and begins tilting, shaking and rotating the shaker unit, until the entire desired glued area is covered with sprinkles. This process is repeated with the various different colored sprinkles until the final artwork is completed. Since the entire playing area is enclosed, the sprinkles stay inside and there is no mess. Playing with the “Sprinkle Art Shaker Kit” is a creative and entertaining process. The kit’s amusement value is greater than the utilitarian value of the finished article and would therefore be considered an educational craft kit principally designed for the amusement of children ages 4 and older. The applicable subheading for the “Crayola Sprinkle Art Shaker” 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. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division