G85838 G8 Ruling Active

The tariff classification for a toy doll, telephone, wand and manicure set made in China.

Issued February 6, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0000, 9502.10.0060

Headings: 9502, 9503

Product description

It incorporates an imitation antenna which, when removed, is a miniature pen. The top of the pen can be removed to become a self inked stamper. The phone is approximately 3 ½” long x 2” wide and 1” deep. The outside cover incorporates a picture of Barbie. Item 52345-6 is a battery operated light up and sound plastic wand. It is approximately m8” long. The upper portion of the wand is a star with a picture of Barbie on the front and a plastic mirror on the reverse side. The star can be lit when the appropriate button is activated. A twinkling sound is emitted when another button is depressed. Item 52320-3 is a battery operated plastic mini nail dryer resembling a real hair dryer. Also included are a small bottle of non-toxic nail polish, a nail file and a sheet of nail stickers. Pressing a flower shaped button under the dryer head activates the limited use dryer. Item 52330-2 contains a flat magnetic figure of Barbie with various flat magnetic accessories, which include clothing, shoes, handbags and changeable hair styles. The various magnetic items can be placed on the Barbie figure to dress it up. All of the items will be sold for retail on a blister card. Your samples are being returned under separate cover. You do not state the ports of importation.

CBP rationale

The applicable subheading for Item 52305-0 (Fabulous Phone) and Item 52345-6 (Magical Wand) will be 9503.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, Other……. The applicable subheading for Item 52320-3 (Magnificent Manicure) will be 9503.7000 , Harmonized Tariff Schedule of the United States (HTS) which provides for “Other toys, put up in sets……. The applicable subheading for Item 52330-2 (Magnetic Fashions) will be 9502.10.0060 Harmonized Tariff Schedules of the United States (HTS) which provides for Dolls, whether or not dressed, Other”.

Full text

PD G85838 February 6, 2001 CLA-2-95;CO:CH:D12 G85838 CATEGORY: Classification TARIFF NO.: 9502.10.0060; 9503.90.0000; 9503.7000 Louis S. Shoichet Tompkins & Davidson, LLP 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification for a toy doll, telephone, wand and manicure set made in China. In your letter dated January 25, 2001, you requested a tariff classification ruling in behalf of your client, Tara Toy Corporation, 40 Adams Avenue, Hauppauge, New York , for four toys Item 52305-0 is a battery operated imitation plastic toy cell phone. It incorporates an imitation antenna which, when removed, is a miniature pen. The top of the pen can be removed to become a self inked stamper. The phone is approximately 3 ½” long x 2” wide and 1” deep. The outside cover incorporates a picture of Barbie. Item 52345-6 is a battery operated light up and sound plastic wand. It is approximately m8” long. The upper portion of the wand is a star with a picture of Barbie on the front and a plastic mirror on the reverse side. The star can be lit when the appropriate button is activated. A twinkling sound is emitted when another button is depressed. Item 52320-3 is a battery operated plastic mini nail dryer resembling a real hair dryer. Also included are a small bottle of non-toxic nail polish, a nail file and a sheet of nail stickers. Pressing a flower shaped button under the dryer head activates the limited use dryer. Item 52330-2 contains a flat magnetic figure of Barbie with various flat magnetic accessories, which include clothing, shoes, handbags and changeable hair styles. The various magnetic items can be placed on the Barbie figure to dress it up. All of the items will be sold for retail on a blister card. Your samples are being returned under separate cover. You do not state the ports of importation. The applicable subheading for Item 52305-0 (Fabulous Phone) and Item 52345-6 (Magical Wand) will be 9503.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, Other…….” . The rate of duty will be free. The applicable subheading for Item 52320-3 (Magnificent Manicure) will be 9503.7000 , Harmonized Tariff Schedule of the United States (HTS) which provides for “Other toys, put up in sets…….”. The rate of duty will be free. The applicable subheading for Item 52330-2 (Magnetic Fashions) will be 9502.10.0060 Harmonized Tariff Schedules of the United States (HTS) which provides for Dolls, whether or not dressed, Other”. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Robyn Dessaure Port Director Chicago, Illinois

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