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June 25, 1999

CLA-2-95:RR:NC:SP:222 E82231

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Evi K. Binder
Westrim Crafts
P.O. Box 3879
Chatsworth CA 91313

RE: The tariff classification of “Krafty Kits” from China.

Dear Ms Binder :

In your letter dated May 12, 1999, you requested a classification ruling.

You have submitted samples of five styles of kits which will be used to make Christmas decorations. The kits each contain all of the parts necessary to make one or several Christmas decorations.

Style 22314, Christmas Wish, is a kit which will make a snowman with a green hat and red scarf. It will also make a Christmas stocking. Both have a wire attached that would allow the items to be used as tree ornaments.

Style #22317, Christmas Friends, is a kit to make four projects. They are a reindeer, a Santa, a dog and a bear. Each is coming out of the top of a Christmas stocking. Each also has a loop for hanging as a tree ornament.

Style 22328, Bear Kris-Mits, is a kit making a decoration in the shape of a mitten with the head of a teddy bear, a bow tie, a heart and a star. The kit has a metal hanger to allow the finished item to be hung on a Christmas tree.

Style # 22319, Santa’s Helpers, is a kit consisting of two knitted gloves. One will be made into a reindeer with antlers and a red and green scarf. The other will be made into a bear with a Santa hat and a sprig of holly at its neck.

Style # 22318, Christmas Favorites, is also a kit with two gloves and accessories to make an angel in a red pinafore with an evergreen tree and green hearts on it. She also has a sprig of holly in her hair. The second glove is made into a Santa face.

All of these items are advertised and sold in a Christmas Craft Catalogue they are also packaged as Christmas decorations.

The applicable subheading for the all the Krafty Kits will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles for Christmas festivities and parts and accessories thereof. The duty rate 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 R. Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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