United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B80320 - NY B80395 > NY B80343

Previous Ruling Next Ruling
NY B80343

January 13, 1997

CLA-2:RR:NC:SP:225 B80343


TARIFF NO.: 9503.70.0030; 9611.00.0000

Ms. Marjorie S. Brenman
Samuel Shapiro & Company, Inc.
21 South 5th St. Suite 735
Philadelphia, PA 19106

RE: The tariff classification of toy craft sets and a rubber stamp set from China and Taiwan

Dear Ms. Brenman:

In your letter dated December 4, 1996, received in this office on December 12, 1996, you requested a tariff classification ruling on behalf of your client Frogs Pajamas Inc.

Three samples were submitted with your inquiry. The "Sand & Frame Art" is a craft set for children to create their own pictures and frames. The set consists of 8 tubes of colored sand 6 jungle art designs, 3 jungle fames, 6 crayons and one bottle of glitter glue. A picture is created by using the jungle art designs that have pre-cut, removable, sections which peel away to reveal a sticky surface. Sand is applied by sprinkling over the adhesive area and spreading with one's fingers. The cardboard frames are intended to be finished in a similar fashion with the addition of coloring with crayons.

The "Bakeable Clay" is a jewelry making kit for children. The components of the set include 4 colors of bakeable clay, metal earring clips, 65 jungle beads, 10 charms, string, etc. The instructions to make bracelets, necklaces and ear clips are provided on the back of the retail box.

The "Stamp & Stickers" set consists of 8 rubber stampers, 1 ink pad, 8 stickers, 6 colored markers, 4 envelopes, 4 note cards and 10 sheets of paper. The ink stampers are hand operated and designed to portray the image of various tropical fish. Suggestions for use of the product (such as coloring within the pattern left by the stampers) are indicated on the back of the retail package.

The applicable subheading for the "Sand & Frame Art" and "Bakeable Clay" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free.

The applicable subheading for the "Stamps & Stickers" will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like...designed for operating in the hand. The rate of duty will be 3.7 percent ad valorem.

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 Alice J. Wong at 212-466-5538.


Gwenn Klein Kirschner
Chief, Special Products Branch

Previous Ruling Next Ruling

See also: