I85762 I8 Ruling Active

The tariff classification of a Bratz Pillow Perfect Activity Kit from Hong Kong

Issued August 30, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The submitted sample, Item #261094, Bratz Pillow Perfect Activity Kit, is a pillow decorating toy set comprised of a Bratz Decorative Pillowcase, fashion trim, feather trim, beaded trim, tassels, Bratz embroidered appliques, a needle, a spool of thread, and a page of instructions. The instructions suggest that a child can be an “interior decorator” and design and decorate the pillowcase to suit their mood day or night. Once the pillowcase is decorated, the decorations can be removed from the pillowcase and the process can start all over again, providing the child “unlimited fashion fun.” The decorated pillowcase is intended as a decoration and not for sleeping on.

CBP rationale

The applicable subheading for Item #261094, Bratz Pillow Perfect Activity Kit, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY I85762 August 30, 2002 CLA-2-95:RR:NC:SP:225 I85762 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Ninette Pembleton Director of Product Development MGA Entertainment® 16730 Schoenborn Street North Hills, CA 91343-6122 RE: The tariff classification of a Bratz Pillow Perfect Activity Kit from Hong Kong Dear Ms. Pembleton: In your letter dated August 22, 2002, on behalf of ABC Int’l Traders, Inc., you requested a tariff classification ruling. The submitted sample, Item #261094, Bratz Pillow Perfect Activity Kit, is a pillow decorating toy set comprised of a Bratz Decorative Pillowcase, fashion trim, feather trim, beaded trim, tassels, Bratz embroidered appliques, a needle, a spool of thread, and a page of instructions. The instructions suggest that a child can be an “interior decorator” and design and decorate the pillowcase to suit their mood day or night. Once the pillowcase is decorated, the decorations can be removed from the pillowcase and the process can start all over again, providing the child “unlimited fashion fun.” The decorated pillowcase is intended as a decoration and not for sleeping on. The applicable subheading for Item #261094, Bratz Pillow Perfect Activity Kit, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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