The tariff classification of “2022 Kids Workshop Monthly Kits” from China and Thailand

N320426 July 16, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Dianna J. Garren Star Asia Customs, Trade and Security 208 Church Street Decatur, Georgia 30030 RE: The tariff classification of “2022 Kids Workshop Monthly Kits” from China and Thailand Dear Ms. Dianna J. Garren: In your letter submitted on July 7, 2021, you requested a tariff classification ruling on behalf of your client Benamy International Inc. Photographs and descriptions of five “2022 Kids Workshop Monthly Kits” were submitted with your inquiry. The “2022 Kids Workshop Monthly Kits” is comprised of a series of thirteen different children’s educational activity kits which are introduced at the beginning of every month. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet and a parent’s “Discovery Education” guide. The five kits under consideration for this ruling refer to the crafts to be provided in the months of February through June 2022. February’s craft kit, item number 71153, is a red wooden “Valentine’s Photo Box Kit”. The kit contains wooden pieces used to assemble the picture frame box, a clear plastic window sheet, assembly hardware, and heart shaped decorative stickers. March’s kit, item number 71154, is a wooden “Airship Kit” consisting of the airship’s wooden parts, assembly hardware, and decorative stickers. April’s kit, item number 71155, is a wooden “Window Bird Feeder Kit” that resembles a small house and adheres to a window with suction cups. The feeder kit consists of wood components, 2 plastic hooks, 2 suction cups, and assembly hardware. May’s kit, item number 71156, is a “Picket Fence Planter Kit” comprised of a wooden tray that holds 2 small plastic planter pots with wooden label stakes. The kit consists of the tray’s wood components, 2 plastic pots, 2 plastic saucers, 2 wooden label stakes, assembly hardware, and flower shaped decorative stickers. June’s kit, item number 71157, is a wooden “Fish Tank Kit” consisting of an open faced wooden box with 3 hanging wooden fish, each on a string, tied to open slats at the top of the “tank”. The kit includes the wood components, string, assembly hardware, and fish shaped decorative stickers. By following the enclosed instructions in each kit, children 5 years of age or older will derive amusement creating and building their own do it yourself projects. In each case, the craft kit’s amusement value is greater than the utilitarian value of the finished article. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. You suggest classification of the aforementioned “2022 Kids Workshop Monthly Kits” as toys under 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS). This office concurs that the subject products are toy craft kits and finds the appropriate classification would be as toys under 9503.00.0073, HTSUS, since the craft kits are principally designed for the amusement of children 5 years of age and older. The applicable subheading for the “2022 Kids Workshop Monthly Kits”, items 71153 - 71157, will be 9503.00.0073, (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