I86194 I8 Ruling Active

The tariff classification of a Barbie™ Wand and Tiara Set from China.

Issued September 20, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The toy wand has a silver handle and is decorated on top with a pink textile star outlined in pink faux fur. The star has a heart in its center with the word Barbie™ in the middle. Three pink ribbons and three purple ribbons, along with four strands of silver beads, hang down from the star. The pink and purple textile tiara is attached to a rigid horseshoe shaped plastic headband. The tiara is not of a kind a child would use to beautify oneself. The tote bag has a pink textile top, pink handles, and is decorated with embossed pink flowers on the bag’s sides. The tote also has a plastic heart on top with a picture of Barbie™ surrounded by pink faux fur. The set is designed for a child to role-play as a princess.

CBP rationale

The applicable subheading for Item #88623, Barbie™ Wand and Tiara Set, 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 I86194 September 20, 2002 CLA-2-95:RR:NC:SP:225 I86194 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Geoffrey Greenberg Creative Designs International, LTD. 207-208 East Pennsylvania Boulevard Feasterville, PA 19053 RE: The tariff classification of a Barbie™ Wand and Tiara Set from China. Dear Mr. Greenberg: In your letter dated September 16, 2002, you requested a tariff classification ruling. The sample submitted, Item #88623, Barbie™ Wand and Tiara Set, is a toy set that consists of a 10” toy wand and a tiara packaged together in a zippered plastic see-through tote bag. The toy wand has a silver handle and is decorated on top with a pink textile star outlined in pink faux fur. The star has a heart in its center with the word Barbie™ in the middle. Three pink ribbons and three purple ribbons, along with four strands of silver beads, hang down from the star. The pink and purple textile tiara is attached to a rigid horseshoe shaped plastic headband. The tiara is not of a kind a child would use to beautify oneself. The tote bag has a pink textile top, pink handles, and is decorated with embossed pink flowers on the bag’s sides. The tote also has a plastic heart on top with a picture of Barbie™ surrounded by pink faux fur. The set is designed for a child to role-play as a princess. The applicable subheading for Item #88623, Barbie™ Wand and Tiara Set, 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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