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

Ms. Maria Borges
Hasbro, Inc.
200 Narragansett Park Drive
P.O. Box 200
Pawtucket, RI 02862-0200

RE: The tariff classification of a My Little Pony Boo Boo toy from China

Dear Ms. Borges:

In your letter dated August 9, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is identified as a My Little Pony Boo Boo toy; there is no designated item number for the product. The product is comprised of the following: 1 plastic toy pony, 1 toy spoon, 1 toy thermometer, 1 toy stethoscope, a miniature box of tissues, and a pretend nurse’s bag. The only sample that has been submitted is the toy nurse’s bag therefore this ruling is valid only if the color illustrations presented herein are true representations of the products. The item is intended to provide amusement for children three years of age and older. The proper classification for the My Little Pony Boo Boo will be as toys, other, in Chapter 95 of the HTSUS. The sample will be returned, as requested by your office.

The applicable subheading for the My Little Pony Boo Boo toy will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division