The Product
- Five monthly children's craft kits, each built from wooden pieces with a sticker sheet and assembly hardware; some add string, plastic pegs or plastic wheels.
- The finished projects are a toucan mobile, a space display box, a miniature airplane, a haunted candy box and a miniature excavator.
- Each kit comes with an instruction sheet, an extension activity insert, a plastic achievement pin, stickers and a completion certificate.
- Meant to be bought and built in a retail store by children 5 years of age or older, with adult supervision.
- The assembled items are flimsily constructed and unlikely to be used over a long period; the amusement value outweighs the utilitarian value.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| 2025 Kids Workshop Monthly Kits, items 71194 - 71198 | HTS 9503.00.0073 | Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…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
CBP found the kits are toy craft kits and placed them under heading 9503, which names other toys, because the craft kits are principally designed for the amusement of children 5 years of age and older. Children building the projects derive amusement from creating their own do it yourself projects, and in each kit the amusement value is greater than the utilitarian value of the finished article. As assembled, the completed items are flimsily constructed and unlikely to be used over a long period.
Within heading 9503, CBP used the statistical line for children's products labeled or determined by the importer as intended for use by persons 3 to 12 years of age; the kits are for children 5 years of age or older.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a craft kit a child assembles into a toy from wooden pieces, stickers and hardware?
- Is it principally designed to amuse children 5 years of age or older?
- Is its amusement value greater than the usefulness of the finished item?
- Is the finished item flimsily built and unlikely to be used over a long period?
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 | Today's duty from China Today's duty from Thailand |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N342339 and N342341, issued the same day, classify 2025-2026 Kids Workshop Monthly Kits on the same line. Earlier years of the program are on the same line too: the 2024-2025 Kids Workshop Monthly Kits in N334842, N334844 and N334845, and the 2023 Kids Workshop Monthly Kits in N327249, N327250 and N327251.
- N342339August 30, 2024“2025-2026 Kids Workshop Monthly Kits” from China and Thailand9503.00.0073
- N342341August 30, 2024“2025-2026 Kids Workshop Monthly Kits” from China and Thailand9503.00.0073
- N334842August 31, 2023“2024-2025 Kids Workshop Monthly Kits” from China and Thailand9503.00.0073
- N334844August 31, 2023“2024-2025 Kids Workshop Monthly Kits” from China and Thailand9503.00.0073
- N327251August 1, 2022“2023 Kids Workshop Monthly Kits” from China and Thailand9503.00.0073
- N327249July 28, 2022“2023 Kids Workshop Monthly Kits” from China and Thailand9503.00.0073
- N327250August 1, 2022“2023 Kids Workshop Monthly Kits” from China and Thailand9503.00.0073
- N334845August 31, 2023“2024-2025 Kids Workshop Monthly Kits” from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N342340 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