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NY K87306

June 28, 2004
CLA-2-95:RR:NC:SP:225 K87306


TARIFF NO.: 9503.70.0000

Mr.Joseph R. Hoffacker
BarthcoTradeConsultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a toy craft kit from China.

Dear Mr. Hoffacker:

In your letter dated June 21, 2004, on behalf of K.B. Toys, Inc., you requested a tariff classification ruling.

You submitted a sample of item number 89009, Trendy Tee, which is a toy craft kit consisting of a stud tool, a plastic workstation, metal studs, rhinestones, a pencil, stencil pattern cards, and a sheet of instructions packaged inside an illustrated cardboard box. The articles are used to decorate t-shirts by placing a paper stencil pattern card on the front of a t-shirt (not included) and then rubbing the chalk over the holes. This fills the holes with chalk and leaves a pattern on the t-shirt. The rhinestones and studs are placed over these chalk marks and attached with the stud setting tool. By following the enclosed instructions, a child 8 years of age and older can derive amusement by making their own “trendy” t-shirts.

Your sample is being returned upon your request.

The applicable subheading for item number 89009, Trendy Tee, 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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