CLA-2-95:OT:RR:NC:N4:424
Ms. Lisa Shafran
Mattel, Inc.
Mail Stop M1-1420
333 Continental Blvd.
Segundo, CA 90245
RE: The tariff classification of the “Barbie in the Pink Shoes” from China
Dear Ms. Shafran:
In your letter dated March 14, 2012 you requested a tariff classification ruling.
A sample of the “Barbie in the Pink Shoes,” product number X8833, was received with your request. The product consists of two 4” dolls, two doll stands, three animal characters and two extra ballet doll costumes. All of the aforementioned items are packaged together inside a zippered vinyl bag shaped to resemble a pair of pink ballet shoes. The bag opens to reveal a permanently affixed cardboard play environment which depicts three illustrated scenes. A child will derive amusement playing out the Barbie ballerina fantasy with the dolls and associated accessories inside the play environment.
The applicable subheading for the “Barbie in the Pink Shoes” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended 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,
Thomas J. Russo
Director
National Commodity Specialist Division