H329399

HQ H329399 March 15, 2024 OT:RR:CTF:CPMM H329399 NAH CATEGORY: Classification TARIFF NO: 9503.00.0073 Mr. George Tuttle, III, Esquire Tuttle Law Offices 3950 Civic Center Drive, Suite 310 San Rafael, CA 94903 RE: Classification of “Real Littles Micro Crafts” Dear Mr. Tuttle: This letter is in reference to your correspondence, dated January 13, 2023, on behalf of your client Moose Toys Pty Ltd., requesting a binding ruling concerning the tariff classification of “Real Littles Micro Crafts” under the Harmonized Tariff Schedule of the United States (HTSUS). You claim classification under subheading 9503.00.00, HTSUS, as other toys. With respect to the kits identified as do-it-yourself (DIY) “DIY Glitter Globes,” “DIY Light Box,” “DIY Fizz Bomb,” and “DIY Unicorn Terrarium,” we agree that they are properly classified under subheading 9503.00.0073, HTSUSA (Annotated). CBP will not rule on the classification of the fifth and final kit, “DIY Backpack.” The DIY Backpack is substantially similar to products and classification issues that are subject to ongoing protests and applications for further review already before CBP. FACTS: The products are smaller versions of craft type kits that include various miniature toy-like items, which are packaged together for retail sale and marketed as collectible craft projects designed for children. The five kits at issue consist of DIY miniature-themed, boxed craft kits, which contain all the components needed to create a specific craft. Each craft kit comes complete with step-by-step instructions and includes a miniature carabiner, which is designed to attach the miniature carry box (in which the crafts are packaged for retail sale) to a child’s backpack or beltloop. Each of the items provided in the kits are significantly smaller in size than their life-sized counterparts. The following 5 Samples of “Real Littles Micro Craft Kits” were provided for our review: The “Real Littles Micro Craft - DIY Glitter Globes,” (DIY Globes) contain a miniature globe forming base, 2 miniature glitter globes, a miniature glitter globe base, a miniature glitter globe sealing base, miniature figurines that depict an oyster, a unicorn whale and coral, a mini eyedropper, glitter, a miniature carabiner to attach to the carry box and instructions. The “Real Littles Micro Craft - DIY Light Box,” (DIY Light Box) contains a miniature toy light box, lightbox letters, unicorn, rainbow, smiling face, etc., for sliding into the viewing grooves of the light box, a miniature carabiner to attach to the carry box and instructions. The “Real Littles Micro Craft - DIY Fizz Bomb,” (DIY Fizz Bomb) contains a miniature spoon for measuring and stirring, 2 zippered pouches, 4 reaction packets, 2 mixing cups , 2 miniature molds, a miniature carabiner to clip to the carry box and instructions. The “Real Littles Micro Craft - DIY Unicorn Terrarium,” (DIY Terrarium) contains a miniature plastic terrarium bottom and top, miniature foam grass, a miniature plastic pool, miniature rocks, a miniature tool to distribute miniature rocks , 3 miniature toy-tree figurines, 2 miniature crystals, a miniature shrub and miniature unicorn, a miniature carabiner to clip to the carry box and instructions. The “Real Littles Micro Craft - DIY Backpack,” (DIY Backpack) contains a miniature backpack, miniature felt pens in 4 colors to decorate the miniature backpack, a miniature “BFF” tag for decorating with felt pens, 2 miniature carabiners to clip tag to miniature backpack and to clip to carry box, and instructions. The miniature carry box that protects, transports, and packages all the components of the DIY kits measure approximately: 4” wide by 3” tall by 3½” deep. The carry box is hard plastic with a hinged lid and a hinged plastic handle on top of the lid. The carry boxes are composed of various colors but primarily contain blues, purples, and pinks. All five DIY kits are advertised as appropriate for children of six years or older. ISSUE: What is the classification of each of the DIY “Real Littles Micro Crafts” kits. LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 provides that for legal purposes, classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. The HTSUS subheadings under consideration are the following: 9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls? carriages; dolls, other toys; reduced-scale (“scale?) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: “Children’s products? as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 9503.00.0073 3 to 12 years of age Note 1 to Chapter 95, HTSUS, states, in part: This chapter does not cover: *** (d) Sports bags or other containers of heading 4202, 4303 or 4304; Note 4 to Chapter 95, HTSUS, states: Subject to the provisions of Note 1 above, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 95.03 states, in pertinent part: This heading covers: *** (D) Other Toys. This group covers toys intended essentially for the amusement of persons (children or adults). However, toys which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, e.g., pets, do not fall in this heading, but are classified in their own appropriate heading. This group includes : *** (E) Reduced-size (“scale”) models and similar recreational models. This includes models of a kind mainly used for recreational purposes, for example, working or scale models of boats, aircraft, trains, vehicles, etc., and kits of materials and parts for making such models, other than sets having the character of competitive games of heading 95.04 (e.g., sets comprising slot-racing motor cars with their track layout). *** Collections of articles, the individual items of which if presented separately would be classified in other headings in the Nomenclature, are classified in this heading when they are put up in a form clearly indicating their use as toys (e.g., instructional toys such as chemistry, sewing, etc., sets). *** This heading also excludes: Paints put up for children’s use (heading 32.13). Modelling pastes put up for children’s amusement (heading 34.07). Children's picture, drawing or colouring books of heading 49.03. (d) Transfers (heading 49.08). *** (ij) Crayons and pastels for children's use, of heading 96.09. * * * * * You assert all five DIY kits are correctly classified under 9503.00.00, HTSUS. Heading 9503, HTSUS, is in relevant part, a “principal use” provision, and classification is controlled by the principa

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.GRI 6 provides that for legal purposes, classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. The HTSUS subheadings under consideration are the following:9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls? carriages; dolls, other toys; reduced-scale (“scale?) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: “Children’s products? as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons:9503.00.0073 3 to 12 years of ageNote 1 to Chapter 95, HTSUS, states, in part:This chapter does not cover:***(d) Sports bags or other containers of heading 4202, 4303 or 4304;Note 4 to Chapter 95, HTSUS, states: Subject to the provisions of Note 1 above, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally