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NY J88509

September 16, 2003

CLA-2-95:RR:NC:SP:225 J88509


TARIFF NO.: 9503.70.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of “Funtime Foam” from China.

Dear Mr. Maher:

In your letter dated September 4, 2003, on behalf of Roseart Industries, you requested a tariff classification ruling.

You submitted a sample of “Funtime Foam” identified as style number 4684. The toy craft kit consists of foam pieces, foam sheets, 2 foam door hangers, pom poms, 1 tube of white glue, and 3 glitter glue tubes packaged together in a cardboard box with a display window. Following the directions and illustrations on the back on the cardboard box, a child five years of age and older can cut out perforated depictions of a giraffe, puppy, house, clown, and ice cream truck. The child can then decorate these cutouts with the accompanying foam pieces, pom poms, and glitter glue, or create other fun projects. The articles, when imported retail packed, work together to create an educational toy craft kit classifiable in Chapter 95 of the Harmonized Tariff Schedule.

Your sample is being returned as requested.

The applicable subheading for the “Funtime Foam” identified as style number 4684 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

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