NY K85963 - The tariff classification of a child’s activity kit containing flocked paper goods, markers, stick-on jewels, and a stuffed doll, from China. - United States International Trade Commision Rulings

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NY K85963

May 28, 2004
CLA-2-48:RR:NC:SP:234 K85963

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6600; 7117.90.9000; 9608.20.0000; 7117.90.5500; 9502.10.0010

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Ave.
Valley Stream, NY 11581

RE: The tariff classification of a child’s activity kit containing flocked paper goods, markers, stick-on jewels, and a stuffed doll, from China.

Dear Mr. Maher:

In your letter dated May 6, 2004 you requested a tariff classification ruling on behalf of Rose Art Industries, Inc.

A sample identified as item #5607, “Krafty Kids--Phoebe / Fuzzy Kraft Kit,” was submitted for our examination and is being returned to you as requested. It consists of a retail display box containing a 9”-tall fabric stuffed doll (named “Phoebe”), a photo frame made of flocked paper, 3 “fuzzy bracelets” (made of flocked paper, and valued at 4.76 cents each), assorted die-cut flocked-paper shapes and flocked-paper stickers with blank areas for coloring, 6 mini markers (small felt-tipped pens in assorted colors), and 48 stick-on plastic jewels for wearing on the skin (solid color, 3-dimensional/convex-shaped, valued at 0.39 cents each).

It appears that this kit will engage the user in multiple activities, i.e., coloring, self-adornment, displaying a photo, playing with the doll, etc. Since all the items in the kit do not relate to the same particular activity, they will not be regarded as “goods put up in sets for retail sale,” and will be classified separately.

The applicable subheading for the flocked paper frame, die-cut shapes and stickers will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) coated paper, cut to size or shape, and articles of coated paper. The rate of duty will be Free.

The applicable subheading for the “fuzzy bracelets” will be 7117.90.9000, HTS, which provides for other (non-enumerated) imitation jewelry valued over 20 cents per dozen pieces or parts. The rate of duty will be 11%.

The applicable subheading for the markers will be 9608.20.0000, HTS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4%.

The applicable subheading for the stick-on plastic jewels will be 7117.90.5500, HTS, which provides for other imitation jewelry valued not over 20 cents per dozen pieces or parts. The rate of duty will be 7.2%.

The applicable subheading for the “Phoebe” doll will be 9502.10.0010, HTS, which provides for dolls representing only human beingswhether or not dressedstuffed. 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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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