The Product
- Boxed do-it-yourself craft kits for children, sold at retail as collectible craft projects, each with every component needed to make one specific craft and step-by-step instructions.
- Four kits: DIY Glitter Globes, DIY Light Box, DIY Fizz Bomb and DIY Unicorn Terrarium, each made of miniature pieces far smaller than their life-sized counterparts.
- Each kit is packed in a hard plastic carry box about 4 inches wide, 3 tall and 3.5 deep, with a hinged lid, handle and miniature carabiner.
- Advertised as appropriate for children six years or older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| DIY Globes, DIY Light Box, DIY Fizz Bomb and DIY Terrarium | HTS 9503.00.0073 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls, other toys; reduced-scale ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof; "Children's products" as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age |
Explanation
Heading 9503 covers other toys, and CBP reads it as a principal use provision: goods are toys when designed and used for amusement or play rather than practical purposes. Under Chapter 95 note 4 and the Explanatory Notes to heading 9503, items that would fall in different headings on their own are classified together in heading 9503 when put up in a form showing their use as a toy.
Each kit holds a precise set of components and instructions to make a finite number of items. CBP found the kits are designed for amusement, the finished crafts have limited utility, and the value comes from the assembly, not the end product. The kits are advertised for children six or older; the line covers children's products for ages 3 to 12.
What would change the answer
- The letter contrasts these kits with a jar of general craft supplies usable for many different crafts (HQ H154039), which CBP classified item by item rather than as a toy.
- The letter says the amusement of assembling a kit must outweigh the utility of the finished product; a decorate-it-yourself purse (HQ H251116) and a watch assembly kit (HQ W968411) were not toys.
The letter also notes. CBP did not rule on the fifth kit, the DIY Backpack, because the miniature backpack raises the same classification issue as a protest already pending before CBP.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a boxed craft kit for children with the components and instructions to make one specific project?
- Does the fun come from assembling it, with the finished craft having little practical use?
- Is it labeled or intended for children aged 3 to 12?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9503.00.0073 | ✓ Still in the schedule | Heading 9503 › 3 to 12 years of age | Check today's duty |
Checked against today's tariff schedule. The duty calculator opens with the code filled in.
Related rulings
N324535 (the Pocket Travel Fishing Set), N325225 (the Finger Sports bowling toy) and N327939 (a plush stuffed mermaid toy) are classified on the same line.
- N324046February 10, 2022Jigsaw puzzles from Russia9503.00.0090
- N324535March 22, 2022“Pocket Travel Fishing Set” from China9503.00.0073
- N325225April 28, 2022“Finger Sports” bowling toy from China9503.00.0073
- N325867May 23, 2022“3 Piece Clock Kit” from China9503.00.0090
- N327599August 18, 2022Hypnotic aquarium from China9503.00.0090
- N327939September 7, 2022Plush stuffed mermaid toy from China9503.00.0073
- N328699October 25, 2022Balloon Tie Tools from China9503.00.0090
- N329399November 22, 2022“VTech® Spin & Learn Color Flashlight” from China9503.00.0071
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling H329399 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms