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NY L85233




June 9, 2005

CLA-2-95:RR:NC:SP:225 L85233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 9017.20.8080; 9008.10.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of Easy-Make Crafts from China.

Dear Mr. Hoffacker:

In your letter dated May 18, 2005, on behalf of K.B. Toys of Massachusetts, Inc., you requested a tariff classification ruling.

You submitted the following Easy-Make Crafts samples, which are being returned upon your request:

Item 37555, Friendship Bracelet Craft Kit, is a toy craft set designed to teach a child 5 years of age and older how to make simple bracelets. Each set consists of 8 colored plastic pendants imprinted with the word “friendship”, various colored plastic beads, 3 packs of assorted colored thread, and an instruction sheet packaged together inside an illustrated box.

Item 37965, Greeting Card Craft Box, is a stencil set marketed for a child 3 years of age and older that consists of 6 stencils, 6 crayons, 6 cards, 6 envelopes, 1 plastic craft box (whose surface provides the drawing area), and 1 instruction sheet packaged inside an illustrated cardboard box. The plastic stencil sheets measure approximately 1/16” in thickness and depict unrelated cutouts, e.g., balloons, letters & numbers, birthday cakes, etc. The size, thickness and rigidity of the stencil are appropriate for drawing with a crayon an outline of each cutout onto the paper surface to create colorful greeting cards.

Item 37785, Flower Press Craft Kit, is a toy craft set designed to teach a child 4 years of age and older how to make stationery, bookmarks, and pictures by pressing dried flowers and gluing them onto pieces of paper. Each set will contain 2 plastic flower-shaped press plates, 10 brown cards, 6 cards, 6 envelopes, 2 blank bookmarks, 2 pieces of ribbon, 10 sheets of paper, 3 glitter glue sticks, 1 white glue stick, and an instruction sheet. Flowers and plants are not included. The articles will be packaged together inside an illustrated cardboard box.

Item 37760, Carry Along Badge Maker Craft Kit, is a toy craft set designed to teach a child 5 years of age and older how to make plastic badges. Each set will contain 1 plastic badge maker device, 12 badge mounts, 12 badge frames, 24 designs, 24 outline designs, 6 color markers, 36 laminate foils, 1 cutting guide, 4 stencils, 1 dissembling tool, 1 pair of scissors, 1 plastic carry case, and 1 instruction sheet. A child will derive amusement by manipulating the various articles and creating a finished badge suitable for wearing. The finished badge can be re-opened, so that the design can be removed and a new design inserted and the badge frame snapped shut. This allows for repetitive use of the provided designs or new ones created via the enclosed stencils. All of the articles will be packaged inside an illustrated cardboard box.

Item 37450, Fun N’ Draw Art Projector Craft Kit, is a drawing projector with an adjustable projector head and focusing lens that is housed in a blue plastic hinged case. When the case is opened the upraised top half contains the projector, 6 color pencils, 6 color markers, and 6 image discs (total of 36 images). The bottom half of the case lays flat and contains 10 sheets of drawing paper and a drawing area that measures approximately 12” x 8.5.” The set also includes an instruction sheet, which advises the user to place the paper on the drawing area under the projector head so that the still image is projected onto the surface and is ready to trace. The projector requires 4 “C” batteries, which are not included. All of the articles are packaged inside an illustrated cardboard box for retail sale, and are designed for use by a child 5 years of age and older.

The applicable subheading for item 37555, Friendship Bracelet Craft Kit, item 37785, Flower Press Craft Kit, and item 37760, Carry Along Badge Maker Craft Kit, 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.

The applicable subheading for item 37965, Greeting Card Craft Box, will be 9017.20.8080, HTS, which provides for “Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); ..., not specified or included elsewhere in this chapter; parts and accessories thereof: Other drawing, marking-out or mathematical calculating instruments: Other.” The rate of duty will be 4.6% ad valorem.

The applicable subheading for item 37450, Fun N’ Draw Art Projector Craft Kit, will be 9008.10.0000, HTS, which provides for image projectors, other than cinematographic; slide projectors. The rate of duty will be 7 percent ad valorem.

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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