HQ 0087441 - HRL 086407 Reconsidered and Affirmed; Children's Art/Craft Kits - United States International Trade Commision Rulings

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HQ 087441

January 8, 1991
CLA-2 CO:R:C:G 087441 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.80

Chief, Branch 3
National Import Specialist Division
U.S. Customs
6 World Trade Center
New York, NY 10048

RE: HRL 086407 Reconsidered and Affirmed; Children's Art/Craft Kits

Dear Ms. Peterson:

This is in response to your June 26, 1990 memorandum requesting the revocation of Headquarters Ruling Letter (HRL) 086407 of March 22, 1989, wherein the "Arts, Crafts & Activities" and "String Art" craft kits were classified as other toys put up in sets in subheading 9503.70.80, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). This office adheres to its earlier position.

Subheading 9503.70, HTSUSA, provides for other toys, put up in sets. The Explanatory Note to heading 9503 indicates that:

Collections of articles, the individual items of which if presented separately would be classified in other headings in the Nomenclature, are classified in this Chapter when they are put up in a form clearly indicating their use as toys (e.g., instructional toys such as chemistry, sewing, etc., sets).

Accordingly, art/craft sets such as the ones at issue are classifiable in subheading 9503.70. It is important to note that these sets need not necessarily be instructional; the Explanatory Note to heading 9503 merely reads "e.g., instructional toys...." (Bold added.)

This office recognizes that the Explanatory Note to heading 9503 excludes from that heading:

(a) Paints put up for children's use
(heading 32.13).

(b) Modelling pastes put up for children's amusement (heading 34.07).

(c) Children's picture, drawing or colouring books of heading 49.03.

(h) Crayons and pastels for children's use, of heading 96.09.

(ij) Slates and blackboards, of heading 96.10.

Although the exclusionary language of the Note may lead one to believe that the components of art sets or kits are not within the scope of Chapter 95, HTSUSA, the exclusions are merely statements that these individual articles if imported separately are more specifically provided for elsewhere in the Nomenclature. When put up together for use as a toy, a collection of these articles may well be classifiable in subheading 9503.70, HTSUSA. Neither the Section XX Notes nor the Chapter 95 Legal Notes exclude art kits from that chapter. Likewise, the language of the Chapter 95 headings and subheadings gives no indication that art kits are precluded from classification within their respective provisions.

In light of the above, we affirm HRL 086407.

Sincerely,

John Durant, Director
Commercial Rulings Division

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