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NY K87950

July 28, 2004
CLA-2-95:RR:NC:SP:225 K87950


TARIFF NO.: 9503.70.0000

Ms. Lorrie Heavey
ATE Logistics, Inc.
855 South 192nd, Suite 900
SeaTac, Washington 98148

RE: The tariff classification of toy craft kits from China.

Dear Ms. Heavey:

In your letter dated July 16, 2004, on behalf of Mayfair Artist, LLC, you requested a tariff classification ruling.

You submitted the following samples:

Make Your Own Cards (no item number), is a toy craft kit that consists of 1 color instructional book, 1 mini stationary tape, 5 assorted colored cards, 5 assorted colored envelopes, 6 markers, 50 fashionable foam shapes, 3 crepe papers, 2 tubes of glitter glue, 1 tube of glue, and 330 sequins packaged together in a purple plastic storage case. Suggested activities include making simple greeting cards, envelopes, felt purses, felt flowers and pencil toppers. The storage case measures approximately 7-1/2 inches in height x 3 inches in width x 9 inches in length, with a clasp closure and a carrying handle. All of the components are intended to stimulate a child’s creative senses in fashioning their own designs or following those offered in the instructional book. Although you suggest classification under 4823.90.6600 of the Harmonized Tariff Schedule (HTS), which provides for other articles of coated paper or paperboard, the set consists of more activities than card-making and is more properly classifiable as a toy craft kit under 9503.70.0000, HTS.

Totally Me! Groovy Twister (no item number), is dress-up set that consists of 2 tubes of glitter gel, 1 foam toe separator, 1 foam nail file, 1 set of plastic fingernails, 1 bracelet, 1 tube lip gloss, 2 packages of round plastic beads with elastic string for making jewelry, 2 bottles of glitter fingernail polish, 2 temporary tattoos, 2 sheets of fingernail stickers, 1 sheet of stick-on earrings, 2 plastic rings that contain lip gloss and hair ornaments, and a 2” silver sequined shiny purple notebook with a purple matching pen that are stored inside a plastic case with swing-out compartments. The pink plastic case is shaped in layers or tiers and measures approximately 5-1/2 inches in height and 8 inches in diameter. On top of the case is a depression that holds a plastic hinged box that contains flower-shaped plastic beads with elastic string for making jewelry. The swing-out compartments of the case contribute to the play activity for the girl as she picks and chooses among the components in the compartments for her role-playing as a glamorous lady.

The applicable subheading for Make Your Own Cards and Totally Me! Groovy Twister 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.

We are unable to rule on the Totally Me! Arts & Crafts Case without additional information. Please provide a material component breakdown of all the articles and list their value. If you decide to resubmit the Totally Me! Arts & Crafts Case for a binding ruling, submit the item with its own individual letter due to the large number of articles contained inside the case.

Your samples are being returned as requested.

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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