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

N320428 July 20, 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 three “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 three kits under consideration for this ruling refer to the crafts to be provided in the months of November 2022, December 2022, and January 2023. November’s kit, item number 72045, is a “Train Ornament Kit”. The ornament has a photo slot window and a string tie at the top. The kit contains wooden pieces, a clear plastic window sheet, string, assembly hardware, and decorative stickers. December’s kit, item number 71163, is a “Letters to Santa Mailbox Kit” consists of an open top wooden box with a curved edge. The kit contains wooden pieces used to assemble the mailbox, assembly hardware, and decorative stickers. January’s kit, item number 71164, is a “Snowball Game Kit”. The wooden game has a base with an EVA foam penguin attached to a horizontal stick that spins when hit with a ball. The object of the game is to get the ball past the penguin and through a hole in the backboard. The kit contains wooden pieces, a small white ball, assembly hardware, and 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 72045, 71163, and 71164, 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