CLA-2-95:OT:RR:NC:2:224

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of two “Hannah Montana Accessory Assortments” from China

Dear Ms. Aldinger:

In your letter dated May 15, 2008, you requested a tariff classification ruling.

Two samples in the “Hannah Montana Accessory Assortment” line were received with your inquiry. The first item, the “Make Your Own Messenger Bag”, is a toy craft/activity kit that contains all the materials necessary to sew together and decorate a messenger bag so a child can imitate Hannah Montana. The kit includes leatherette fabric, vinyl sticker sheets, key rings, satin ribbons, cording, gems, tassel on metal ring, leatherette strap, white glue, plastic needle and easy to follow instructions.

The second item, the “Make Your Own Fashion Accessories”, is also a toy craft/activity kit. The contents of this kit are designed to create trendy headbands and fashionable belts that are similar to the accessories that Hannah Montana wears. The kit includes an elastic headband, a plastic headband, a ribbon, crystal beads, an elastic cord bundle, gems, glitter glue, white glue, jump rings, sticker sheets, a metallic faux leather strip, a satin belt, a plastic cuff, sequins, acrylic charms, felt flowers with rings and easy to follow instructions. Both kits are intended to provide amusement for children 6 years of age and up. The two items will be classified as toys in Chapter 95. The samples will be returned as requested.

The applicable subheading for the “Make Your Own Messenger Bag” and the “Make Your Own Fashion Accessories” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 James Forkan at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division