The tariff classification of the “I (heart) You 3-in-1 Jewelry Making Kit”

N340926 July 3, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Kimberly Podesta Better Sourcing Worldwide LLC 11098 Biscayne Blvd. Miami, FL 33161 RE:      The tariff classification of the “I (heart) You 3-in-1 Jewelry Making Kit” Dear Ms. Podesta: In your letter submitted on June 26, 2024, you requested a tariff classification ruling on behalf of your client, Dollar General.  Photographs and a description of the “I (heart) You 3-in-1 Jewelry Making Kit” were submitted with your inquiry.  The article under consideration, "The I (heart) You 3-in-1 Jewelry Making Kit,” Dollar General item number 7546, is a jewelry creation toy craft kit.  The item consists of a toy loom, 50 rubber loom bands, 10 metal lobster claws, 10 metal jump rings, 2 colors of 20’ cotton embroidery thread, 1300 plastic beads, 4 plastic C clips, 1 plastic loom tool, 1 plastic heart-shaped case and simple step-by-step instructions.  The craft kit contains the necessary components to make thread friendship bracelets, loom braided rubber band bracelets, and beaded bracelets.  Children will derive amusement by using the contents of the set to create their own fashion jewelry.  As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time.  The kit is principally designed for the amusement of children ages 5 and older. The applicable subheading for the "The I (heart) You 3-in-1 Jewelry Making Kit,” Dollar General item number 7546, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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, please contact National Import Specialist Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division