CLA-2-95:OT:RR:NC:N4:424
Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of a T-Rex Kit from China
Dear Mr. Morse:
In your letter submitted June 8, 2011 you requested a tariff classification ruling on behalf of Meijer Distribution.
A sample of the “Wood WorX T-Rex Kit” was received with your inquiry. The kit is comprised of 24 pre-cut wooden pieces, 1 glue pot, 6 paint pots, 1 paint brush and a sticker sheet. The kit contains the necessary components and step by step instructions to create a complete depiction of a Tyrannosaurus Rex. The sample will be returned as requested.
The applicable subheading for the “Wood WorX T-Rex Kit” will be 9503.00.0083, 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: Labeled for use by persons 3 to 12 years of age.” 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