N334845

N334845 August 31, 2023 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Dianna J. Garren Star Asia Customs Trade and Security, Inc. 208 Church Street Decatur, Georgia 30030 RE: The tariff classification of “2024-2025 Kids Workshop Monthly Kits” from China Dear Ms. Garren: In your letter submitted on August 18, 2023, you requested a tariff classification on behalf of your client, Benamy International, Inc. Photographs and descriptions of three “2024 Kids Workshop Monthly Kits” were submitted with your inquiry. The “2024 Kids Workshop Monthly Kits” are comprised of a series of thirteen different children’s educational activity kits which are introduced at the beginning of every month. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet, a paper insert labeled “Workshop Extension Activity” suggesting additional ways to utilize the completed craft kit, and a completion certificate to promote a sense of accomplishment for the child completing the project. The three kits under consideration for this ruling refer to the crafts to be provided in the months of November 2024, December 2024, and January 2025. November’s kit, item number 72047, is a “Cocoa Ornament Kit.” The kit contains MDF wood pieces, assembly hardware, decorative stickers, string, and a clear plastic window sheet. The Cocoa ornament is a flat mug shaped picture frame with a photo slot window in the center. The ornament can be hung by the string that threads through a slot at the top of the ornament. December’s kit, item number 71187, is a “Holiday Snow Globe Kit.” The kit contains wood pieces, assembly hardware, a clear plastic window sheet, white polystyrene foam beads, and decorative stickers. The snow globe is a rectangular shaped box with a clear plastic window displaying cutouts of a snowman and Christmas tree. January’s kit, item number 71188, is a “Piggy Bank Kit.” The kit contains MDF wood pieces, assembly hardware, decorative stickers, and a clear plastic window sheet. The completed kit forms a pig shaped outline piggy bank on 2 sides with a box shaped body sandwiched in between and a slot on top to insert money. The piggy bank features a clear plastic window on its belly to enable a see-through view. By following the enclosed instructions in each kit, children 5 years of age or older will derive amusement creating and building their own do it yourself projects. In each case, the craft kit’s amusement value is greater than the utilitarian value of the finished article. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. You suggest classification of the aforementioned “2024 Kids Workshop Monthly Kits” as toys under 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS). This office concurs that the subject products are toy craft kits and finds the appropriate classification would be as toys under 9503.00.0073, HTSUS, since the craft kits are principally designed for the amusement of children 5 years of age and older. The applicable subheading for the “2024 Kids Workshop Monthly Kits”, items 72047, 71187, and 71188, will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…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: 3 to 12 years of age.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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, please contact National Import Specialist Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.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, please contact National Import Specialist Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov.Sincerely, Steven A. Mack Director National Commodity Specialist Division