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May 21, 1996

HQ 958267

CLA-2 RR:TC:FC 958267 ASM


TARIFF NO.: 9503.70.0030

Timothy F. Buntel
Hasbro, Inc.
Import Department
1027 Newport Ave.
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: Request for tariff classification of "Fantastic Crystal Creations"

Dear Mr. Buntel:

This letter is in response to your request for a ruling regarding the classification of an article identified as "Fantastic Crystal Creations."


This article is a set which consists of a battery operated plastic spinner unit with a removable plastic lid, four bottles of colored lamponite gel, thirteen plastic forms in which the designs are made, two plastic display stands, a label sheet, and a cord which may be used to wear a gel design necklace.


What is the correct tariff classification for the product identified as "Fantastic Crystal Creations?"


Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

The EN's to heading 9503 states that "Collections of articles, the individual items of which if presented separately would be classified in other headings in the Nomenclature, are classified in this Chapter when they are put up in a form clearly indicating their use as toys (e.g., instructional toys such as chemistry, sewing, etc., sets)." The instant set is clearly designed for children. Although the articles, which the child creates, may be used as jewelry or as decorative items for the home, we believe that the utility of the finished products is secondary to the play value of creating the products.

Headquarters Ruling Letter (HRL) 086421, dated May 16, 1990, addressed the classification of a craft set which is similar in concept to the "Fantastic Crystal Creations." In HRL 086421, the "Things You Make" craft kit consisting of two unassembled polyvinyl chloride coin purses, an unassembled polyvinyl chloride comb case, and unassembled polyvinyl chloride picture frame. Two plastic needles and lacing were included so that a child may assemble the items. It was determined that the individual components of the kit were put-up together to provide amusement and should be classified under 9503.70.8000, HTSUSA, which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof, other, other."

In a recent series of Headquarters rulings on clay sets, HRL 956664, 956665, 956701, 956702, and 956703, it was determined that these products should be classified as "clay sets" of 3407, HTSUSA, and not "toy sets" under Chapter 95. Unlike the clay sets, which had as the primary focus the manipulation of the clay, the instant case is distinguishable in that the lamponite gel is not necessarily the primary manipulative element of the set. In the subject article, "Fantastic Crystal Creations," all the components are designed to interact in such a way that all elements, taken together, represent the play value for a child. As such, the article is a craft kit put up in a manner that would indicate its use as a toy. Generally, such craft kits have been considered "educational toys" classifiable under Chapter 95.


The product identified as, "Fantastic Crystal Creations," is properly classifiable within subheading 9503.70.0030, HTSUSA, which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof, Other: Other." This provision is duty free under the general column one rate.


John Durant, Director
Tariff Classification

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