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NY F80917

January 5, 2000

CLA-2-95:RR:NC:SP:225 F80917


TARIFF NO.: 9503.70.0000

Ms. Paula Lamming
Blue Daisy Fun Stuff, Inc.
P.O. Box 283
Whistler, BC, Canada VON 1BO

RE: The tariff classification of toy craft kits from Canada

Dear Ms. Lamming:

In your letter dated December 7, 1999, received in this office on December 15, 1999, a tariff classification ruling was requested.

You have submitted one representative prototype sample, a mock-up retail package and illustrative literature on several styles of craft kits for children and young adults. Each kit provides instructions on how to “make your own” specified product. The kits are described in the following manner:

1) “Make Your Own Bubble Gum” includes gum base, corn syrup, flavored sugar, dish, stirring stick, gum wrappers, instructions.

2) “Make Your Own Chocolate Kit” contains cocoa butter, cocoa powder, icing sugar, candy liners and instructions.

3) “Make Your Own Bath Fizzer Kit” includes sodium bicarbonate, citric acid, molds, oil pouch and instructions.

4) “Melt & Pour Soap Kit” is made up of one glycerin soap, two oil pouches, molds and instructions.

5) “Tie Dye Kit” is composed of 3 bottles of dye, elastic bands, rubber gloves, soda ash and instructions.

Although the kits are instructional, they are designed primarily to provide amusement in the form of mixing, pouring, and basically “creating” a finished product. We note that, if the contents of the articles were imported in bulk, the individual items would not be classified as toys. However, when the components are imported packaged together in kit form, they are viewed as toy craft sets for classification purposes.

The applicable subheading for the described craft kits will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

In regards to the “Henna Tattoo Kit,” this office requires examination of an actual production sample to make an appropriate determination. When the item becomes available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, Room 437, New York, NY 10048, attn: Binding Rulings Section.

A copy of the instructions for the “District Rulings Program,” which outlines the basic requirements for filing a ruling request, is enclosed. Please refer to this document prior to submitting future inquiries.

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 212-637-7028.


Robert B. Swierupski

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