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 K81340 - NY K81405 > NY K81362

Previous Ruling Next Ruling
NY K81362

December 4, 2003
CLA-2-39:RR:NC:SP:221 K81362


TARIFF NO.: 3926.90.9880

Mr. Kevin Egan
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of foam plastic craft accessories from China.

Dear Mr. Egan:

In your letter dated November 17, 2003, you requested a tariff classification ruling.

The samples submitted with your letter consist of various shapes cut from foamed ethylene vinyl acetate (EVA) plastic sheets. Style 40062 consists of various animal and insect shapes. Style 66502 consists of numbers and letters. Style 4621 consists of fish shapes. The shapes are intended for use in craft activities.

You suggest classification as a toy in heading 9503 of the Harmonized Tariff Schedule of the United States (HTS). The Explanatory Notes to that heading state that collections of articles put up in a form clearly indicating their use as toys may be classified in Chapter 95. Collections of components put up as craft kits and designed primarily to provide amusement while educating a person in some basic skill or by role-play while creating a finished product may be classified as toy sets. However, the foam shapes imported separately are not designed primarily to provide amusement and thus are not classifiable as toys.

The applicable subheading for the foam shapes will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at (646) 733-3023.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: