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NY F88912

July 13, 2000

CLA-2-95:RR:NC:SP:225 F88912


TARIFF NO.: 9503.70.0000

Mr. David Thompson
572 South Fifth St., Suite 2
P.O. Box 155
Pembina, North Dakota 58271

RE: The tariff classification of toy craft sets from Canada

Dear Mr. Thompson:

In your letter dated June 15, 2000 you requested a tariff classification ruling on behalf of your client Country Lane Candles D/B/A Lloyds Wax Works.

You have submitted three samples of soap making kits for children. The sets are intended to introduce youngsters to various methods of creating sculpted soaps.

The “Soap Starter Kit” includes 6 soap sheets, 2 soap cutters, 1 stencil pattern, 2 strands of raffia and instructions. It is designed for ages 6 and up.

The “Soap Aromatherapy Kit” consists of 4 packages of soap cubes, 2 packets of additives, 2 soap molds, 1 jar of oil and instructions. This item is marketed for ages 10 and up because the individual is supposed to soften the wax cubes in a microwave oven (not included).

The “Soap Variety Kit” is made up of 4 soap sheets, 1 package of soap cubes, 1 soap cutter, 1 mold, 2 strands of raffia, 1 stencil pattern and an instruction sheet. One can create assorted soaps by a simple heat sealing method which uses a hair dryer or by melting the soap cubes in a microwave and pouring into the molds (hair dryer and microwave not included). This product is labeled for ages 8 and up.

The kits will be individually packaged in a shrink-wrapped closed box. As the kits are imported retail packed, they will be viewed as toy craft sets for classification purposes. Your samples are being returned as requested.

The applicable subheading for the “Soap Starter Kit,” “Soap Aromatherapy Kit” and “Soap Variety Kit” 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.

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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