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NY J81327

February 26, 2003

CLA-2-95:RR:NC:SP:225 J81327


TARIFF NO.: 6307.90.9889; 9503.70.0000

Ms. Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of a toy craft kit and a 3 ring binder from China.

Dear Ms. Kittel:

In your letter dated February 12, 2003, you requested a tariff classification ruling.

The sample submitted, Item #106, Foam Crafting Fun, is a toy set that consists of 100 cutout foam pieces in assorted shapes, colors and sizes, large sheets of colored foam, colored marking pens, pom poms, two types of glue, scissors, picture frames with stands, and project ideas intended to stimulate a child’s creative senses in fashioning their own designs or copying those offered on the instruction sheet. The components are packaged inside a three ring fabric covered binder with a hook and loop closure. This office does not consider the binder normal or usual packing for these components. Therefore, the binder will be classified separately from the toy craft kit.

You have suggested the classification of the kit as an educational toy in Chapter 95, and this office would agree. The product encourages the development of creative skills in the child. While learning may be accomplished with the kit, a child will nevertheless have the manipulative play required to produce the finished product.

The applicable subheading for the three ring binder of Item #106 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articlesOther.” The rate of duty will be seven percent ad valorem.

The applicable subheading for the toy craft kit of Item #106 will be 9503.70.0000, 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 Wong at 646-733-3026.


Robert B. Swierupski

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