CLA-2-39:RR:NC:TP:343 A80576

Mr. David A. Eisen
Siegel, Mandell & Davidson
1515 Broadway 43rd Floor
New York, NY 10036-8901

RE: The tariff classification of Barbie Jewelry Box with Lights from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated February 20, 1966, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample is identified as style #PP-143524. It is an oval-shaped jewelry box made of rigid plastic with a plastic vanity mirror. The jewelry box measures approximately 10 inches in height and approximately 7 inches in width at the widest area along the base. It is made of injection molded plastic and features two tear-shaped compartments designed to contain children's jewelry. The plastic mirror is square-shaped with five circular-shaped lights, that blink in sequence when compartments are opened or the buttons located in the front of the mirror are depressed. This jewelry box contains a battery operated mechanism that plays a tune. The sample is returned as requested.

The applicable subheading for the Barbie Jewelry Box with lights, style #PP-143524, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other, other. The rate of duty will be 3.4 percent ad valorem.

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 Alice Masterson at 212-466-5892.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division