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NY K87973

July 28, 2004
CLA-2-95:RR:NC:SP:225 K87973


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 a toy craft kit from China.

Dear Mr. Maher:

In your letter dated July 22, 2004, on behalf of RoseArt Industries, you requested a tariff classification ruling.

You submitted a sample of Paper Doll Creations identified as style number 1729. The toy craft kit consists of 25 doll cutouts, 10 sheets of colored paper, 8 markers, 5 sticker sheets containing 350 numbers and designs, 4 stencil sheets, 1 pair of scissors, and 1 glue stick packaged together in a cardboard box that has illustrated instruction panels. To make a paper doll, a child will choose a clothing design from the stencil sheet and trace the pattern onto a sheet of colored paper. Then the child will cut out the shape, glue it to a paper doll, draw a face with the markers, and accessorize the doll with the stickers. The assorted components are intended to stimulate the creative senses of a child three years of age and older in fashioning their own paper dolls.

Your sample is being returned as requested.

The applicable subheading for Paper Doll Creations identified as style number 1729 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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