CLA-2-95:OT:RR:NC:N4:424
Ms. Sarah M. Cleary
C.H. Robinson International
855 Arthur Avenue
Elk Grove Village, IL 60007
RE: The tariff classification of four Olivia toys from China
Dear Ms. Cleary:
In your letter submitted July 9, 2010, you requested a tariff classification ruling on behalf of Spin Master Inc.
Color photographs of the four Olivia toy products were received with your inquiry. The toys represent Olivia, a fictional pig character from a children’s television program. The first item is described as the Olivia Family Pack. The retail package will contain four PVC toy figures, with detachable acrylic stands, that represent Olivia and her family.
The second item is called the Olivia Famous Artist Figurine. The 2½” poseable Olivia toy is dressed in artist’s attire and includes five toy accessories that complement the artist’s theme and a detachable acrylic stand.
The third item is designated as the Olivia 2-in-1 Transforming Play Set. The play set transforms from Olivia’s house to a pirate ship simply by opening the set. Included in each retail package are one Olivia PVC figure, 23 accessories (such as mini furniture, a pirate hat etc.) intended for use with the play set and stickers for decorating Olivia’s room.
The fourth item is the Olivia Fancy Restaurant Play Set. The retail package contains one compact carrying case shaped like a box that opens up to become Olivia’s restaurant. The 2 included Olivia PVC toys and the accessories, for example, a mini plastic candelabra and plates, may be played with in conjunction with the play restaurant. The play set’s handle is called the “Wear and Share” bracelet and in addition to its use as a handle may also be a child’s bracelet with the toy accessories doubling as charms. The four Olivia toys are designed for the amusement of children of 4 years of age and older.
The applicable subheading for the Olivia Family Pack, the Olivia Famous Artist Figurine, the Olivia 2-in-1 Transforming Play Set and the Olivia Fancy Restaurant 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