CLA-2-95:OT:RR:NC:N4:424
Mr. Joseph Paterick
Fashion Angels Enterprises
4353 North Richards Street
Milwaukee, WI 53212
RE: The tariff classification of a paper doll fashion kit from China
Dear Mr. Paterick:
In your letter dated July 1, 2013, you requested a tariff classification ruling on behalf of your client .
A sample of the LaLaLoopsy “Paper Doll Kit,” item #52530, was received with your inquiry. The item consists of a background scene on cardstock, 2 paper doll cut outs, 2 paper pet cut outs, 2 doll stands, 2 pet stands, 3 colored wardrobe sheets of paper cut outs, 5 black & white wardrobe sheets of paper, 1 sheet of paper stickers, 1 sheet of foam stickers, 1 sheet of silicone stickers, 3 sheets of EVA foam stickers, 2 tubes of glitter paint, 6 colored crayons and an easy to follow instruction sheet. Children 3 years of age and older will derive amusement by pretending to be fashion designers and by using their individual creativity to design their own fashions for the paper dolls.
The applicable subheading for the LaLaLoopsy “Paper Doll Kit” 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