HQ 087441: HRL 086407 Reconsidered and Affirmed; Children's Art/Craft Kits

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          HQ 087441

                       January 8, 1991
CLA-2 CO:R:C:G 087441 SLR

CATEGORY: Classification

TARIFF NO.: 9503.70.80

Chief, Branch 3
National Import Specialist Division
U.S. Customs
6 World Trade Center
New York, NY   10048

RE:  HRL 086407 Reconsidered and Affirmed;
     Children's Art/Craft Kits

Dear Ms. Peterson:

     This is in response to your June 26, 1990 memorandum
requesting the revocation of Headquarters Ruling Letter (HRL)
086407 of March 22, 1989, wherein the "Arts, Crafts & Activities"
and "String Art" craft kits were classified as other toys put up
in sets in subheading 9503.70.80, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).  This office adheres to
its earlier position.

     Subheading 9503.70, HTSUSA, provides for other toys, put up
in sets.  The Explanatory Note to heading 9503 indicates that:

          Collections of articles, the individual items
          of which if presented separately would be
          classified in other headings in the Nomenclature,
          are classified in this Chapter when they
          are put up in a form clearly indicating
          their use as toys (e.g., instructional toys
          such as chemistry, sewing, etc., sets).

Accordingly, art/craft sets such as the ones at issue are
classifiable in subheading 9503.70.  It is important to note that
these sets need not necessarily be instructional; the Explanatory
Note to heading 9503 merely reads "e.g., instructional toys...."
(Bold added.)

     This office recognizes that the Explanatory Note to heading
9503 excludes from that heading:

          (a)   Paints put up for children's use
                (heading 32.13).

                              -2-

          (b)   Modelling pastes put up for children's amusement
                (heading 34.07).

          (c)   Children's picture, drawing or colouring books of
                heading 49.03.

          *    *    *

          (h)   Crayons and pastels for children's use, of
                heading 96.09.

          (ij)  Slates and blackboards, of heading 96.10.

Although the exclusionary language of the Note may lead one to
believe that the components of art sets or kits are not within
the scope of Chapter 95, HTSUSA, the exclusions are merely
statements that these individual articles if imported separately
are more specifically provided for elsewhere in the Nomenclature.
When put up together for use as a toy, a collection of these
articles may well be classifiable in subheading 9503.70, HTSUSA.
Neither the Section XX Notes nor the Chapter 95 Legal Notes
exclude art kits from that chapter.  Likewise, the language of
the Chapter 95 headings and subheadings gives no indication that
art kits are precluded from classification within their
respective provisions.

     In light of the above, we affirm HRL 086407.


                                Sincerely,



                                John Durant, Director
                                Commercial Rulings Division