Ms. Cecilia Balaguer
Reeves International Inc.
14 Industrial Road
Pequannock, NJ 07440
RE: The tariff classification of “Fun with Model Horses” from China
Dear Ms. Balaguer:
In your letter dated April 23, 2009 you requested a tariff classification ruling.
A sample of the product, “Fun with Model Horses,” item number 1362, has been submitted with your inquiry. The retail package will include a realistic three-dimensional representation of a horse made of plastic, measuring 10” in height, wearing a textile bridle with a 16 page color catalog of other horses and accessories in the product line. Also included with the horse is a bag constructed with an outer surface of man-made textile material. The bag has a main compartment and a drawstring closure. It is designed to provide storage, organization and portability to personal effects. The bag is of a durable construction and suitable for repetitive use. It measures approximately 13.5” (W) x 13.5” (L). The sample will be returned as requested.
The item, which is packaged in a window box, is not considered a set for the purposes of the tariff as the bag has no incorporated features that would contribute to a child’s amusement. Therefore, the horse, catalog and the drawstring bag will be classified separately.
The applicable subheading for the toy plastic horse 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.
The applicable subheading for the drawstring bag will be 4202.92.9026, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6% ad valorem.
The applicable subheading for the printed catalog will be 4911.10.0020, HTSUS, which provides for “Other printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogs and the like…Printed catalogs relating principally to current offers for the sale of United States products.” 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.
Robert B. Swierupski
National Commodity Specialist Division