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 > 2003 NY Rulings > NY J85055 - NY J85101 > NY J85071

Previous Ruling Next Ruling
NY J85071

June 4, 2003

CLA-2-95:RR:NC:SP:225 J85071


TARIFF NO.: 9503.70.0000

Ms. Cari Grego
Dollar Tree Stores, Inc.®
500 Volvo Parkway,
Chesapeake, VA 23320

RE: The tariff classification of a “Girls EVA Purse Craft Kit” from Taiwan.

Dear Ms. Grego:

In your letter dated April 30, 2003, you requested a tariff classification ruling.

You have submitted a sample of a “Girls EVA Purse Craft Kit” identified as SKU 815499. The item is a toy craft kit intended to provide a child with the necessary material to make rudimentary foam purses. The kit consists of one plastic sewing needle, two 36” textile strings, one braided textile cord, two sections of pre-cut EVA foam, several small pieces of assorted colored and shaped EVA foam, and written instructions. To construct, a child uses the plastic needle to “sew” the textile threads through perforations in the two pre-cut EVA sections to form the purse, and then sews the braided textile cord through these connected halves to use as a carrying strap. The remaining assorted EVA foam shapes are used to decorate the finished purse. The item is packaged on a hanging blister card, and intended for a child 3 years of age and up.

Your sample is being returned as requested.

The applicable subheading for the“ Girls EVA Purse Craft Kit” identified as SKU 815499 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 Wong at 646-733-3026.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: