CLA-2-95:OT:RR:NC:N4:424
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of an “Up-To-Date Carry Case Play Set” from China
Dear Ms. Aldinger:
In your letter dated May 12, 2010, you requested a tariff classification ruling.
Samples of the “Up-To-Date Carry Case Play Set,” item number 9006876, were submitted with your inquiry. The product will be imported in two assortments. One assortment contains the following: 1 battery-operated toy cell phone, 1 play purse, 3 hair barrettes, 2 hair elastics, 1 clip-on charm and 6 play rings. The other assortment is comprised of 1 battery-operated toy cell phone, 1 play purse, 2 hair barrettes, 8 play bracelets, 2 play rings and 1 clip-on charm. Each kit will be sold at retail in a cardboard backed box with a clear front panel and a carry handle. Both kits are designed for children of five years of age and older. The samples will be returned as requested.
The playful design of these articles, the manner in which they are put up for retail sale, their packaging and their utilitarian value clearly indicates that the articles are not age-appropriate for everyday use. Instead the articles are for use together by a child during imitative role-play activity whereby a child pretends to dress-up like a grown-up.
The applicable subheading for the “Up-To-Date Carry Case Play Set” 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