The tariff classification of four “Diamond Dotz” craft kits from China

N304183 May 23, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Erica Harnak Joann Stores 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of four “Diamond Dotz” craft kits from China Dear Ms. Harnak: In your letter submitted May 2, 2019, you requested a tariff classification ruling. Samples and descriptions of four “Diamond Dotz” craft kits were submitted with your inquiry. Each of the kits contain plastic pouches containing tiny crystal tiles of epoxy resin presorted by color, one stylus, one comfort grip (except in style DTZ12.012), one plastic tray, a 1” square piece of silicone rubber wax and an illustrated instruction sheet. Style DTZ11006 also includes 3 EVA bracelets, approximately 8” x 1”, style DTZ12012 includes 3 stickers approximately 4” x 2.7” that contain the word “LOVE” or “FAB” on them, style DD1024F contains an ABS plastic frame and a polyester fabric approximately 6” x 6” printed with a picture of a unicorn and style DD10002 includes a polyester piece of fabric approximately 19.5” x 23.6” printed with flowers and 2 blue parrots. All of the styles are overlaid with a colored grid that enables the user to follow the pattern and apply the epoxy resin tiles using the provided applicator and wax. Playing with the “Diamond Dotz” craft 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 8 and older. The applicable subheading for all four “Diamond Dotz” 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 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