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NY J88330




September 16, 2003

CLA-2-95:RR:NC:SP:225 J88330

CATEGORY: CLASSIFICATION

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 “Make Your Own Leather Accessories” from China.

Dear Mr. Maher:

In your letter dated September 4, 2003, on behalf of Roseart Industries, you requested a tariff classification ruling.

You submitted a sample of “Make Your Own Leather Accessories” identified as style number 5041. The toy craft kit consists of 6 bags of die cut leather, assorted colored leather shapes, leather cord, imitation jewels, 2 barrettes, 1 tube of glue, 1 sticker sheet, and 1 sheet of instructions packaged together in a cardboard box. By following the instructions, a child 6 years of age and older can make heart-shaped bracelets, butterfly-shaped bracelets, star-shaped bracelets, and other geometric patterned bracelets, belts, hair clips, and other accessories. The articles, when imported retail packed, work together to create an educational toy craft kit classifiable in Chapter 95 of the Harmonized Tariff Schedule.

Your sample is being returned as requested.

The applicable subheading for “Make Your Own Leather Accessories” identified as style number 5041 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.

Sincerely,

Robert B. Swierupski
Director,

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