The tariff classification of “2023 Kids Workshop Monthly Kits” from China and Thailand

N327249 July 28, 2022 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 “2023 Kids Workshop Monthly Kits” from China and Thailand Dear Ms. Garren: In your letter submitted on July 22, 2022, you requested a tariff classification ruling on behalf of your client, Benamy International Inc. Photographs and descriptions of three “2023 Kids Workshop Monthly Kits” were submitted with your inquiry. The “2023 Kids Workshop Monthly Kits” are 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 2023. February’s craft kit, item number 71165, is a “Valentine’s Vase Kit”. The kit contains pine wood pieces, assembly hardware, decorative stickers, and 3 clear plastic test tubes. The 3 test tubes serve as the “vase” and are held up by the constructed wooden frame. March’s kit, item number 71166, is a “Pinball Kit”. The kit contains pine wood pieces, assembly hardware, decorative stickers, plastic pegs, a plastic ball and 2 rubber bands. When completed the item is a wooden rudimentary pinball game with side levers controlled with the rubber bands. April’s kit, item number 71167, is a “Poolside Birdhouse Kit”. The kit contains pine wood pieces, assembly hardware, decorative stickers, and a clear plastic saucer. The item is a small bird house with a saucer on the side serving as a little bird bath. May’s kit, item number 71168, is a “Flower Planter Kit”. The kit contains pine wood pieces, assembly hardware, decorative stickers, a plastic pot and saucer, with a decorative EVA foam tulip shaped flower. The flower planter is held up by the constructed wooden frame and adorned with the plastic flower. June’s kit, item number 71169, is a “Putting Green Kit”. The kit contains pine wood pieces, a flat wood putting stick, assembly hardware, decorative stickers, and a plastic ball. The completed kit builds a small wedge-shaped putting platform with one hole for play. 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 “2023 Kids Workshop Monthly Kits” as toys under 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the “2023 Kids Workshop Monthly Kits”, items 71165 - 71169, 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