The tariff classification of the “Let’s Glow Studio” from China

N325170 April 12, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Martin Nelson Sky Castle Toys LLC. 1455 NW Leary Way Seattle, WA 98107 RE: The tariff classification of the “Let’s Glow Studio” from China Dear Mr. Nelson: In your letter dated March 31, 2022, you requested a tariff classification ruling. Photographs and a description of the “Let’s Glow Studio,” SKU# LG3360, were received with your inquiry. The item is a toy kit containing retro-reflective material that children can use to create custom outfits and accessories. This reflective material is the same material used on safety vests, bikes, helmets and stop signs; it is also incredibly popular on social media to use in fashion. The kit includes 3 sheets of reflective stickers, 1 “Let’s Glow” LED clip, 1 “Let’s Glow” remote control and micro-USB charging cable, 1 roll of reflective sticker tape, 3 stencil sheets, 10 reflective nail stickers, 2 rolls of reflective thread, 6 hair clips and 1 pair of shutter shade frames. The kit allows children to amuse themselves by using the hair clips, nail stickers, shutter shade frames, thread, stencils and stickers to create and customize their own unique designs and looks. The retro-reflective material reflects light from the sun, ambient light or other various light sources making the material look as if it were lit up when in fact it is only reflective. The multicolor LED clip and remote control allows the child to change the color of his or her accessories from the normal white light color. The “Let’s Glow Studio” is principally designed for the amusement of children ages 8 and older. The applicable subheading for the “Lets Glow Studio” 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