CBP Ruling J89855 — The tariff classification of a "Scooby Doo Toy Purse Set" from China.

Tariff classification

Headings: 9503

Product description

You have submitted a sample of a “Scooby Doo Toy Purse Set” identified as working number 19365. The toy set consists of a toy handbag with an outer surface of man-made fiber material and various role-play toy accessories that are made of the same material as the handbag. The brown handbag is decorated with black spots and is color-coordinated with the toys. The handbag measures approximately 5-1/4 inches in height x 4 inches in width x 7 inches in length, with loop handles and hook and loop closures. The toy accessories include a textile hair scrunch which has the attached head and paws of Scooby Doo; a mylar circular mirror; a fake cell phone with an electronic ringing sound; and a purse that measures approximately 3 inches in height x 2 inches in width x 3-3/4 inches in length. This toy set is designed to provide frivolous amusement for a young child that uses the toys in role-playing adult activity and transports the articles in the handbag. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Scooby Doo Toy Purse Set” identified as working number 19365 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 J89855 October 24, 2003 CLA-2-95:RR:NC:SP:225 J89855 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. William J. Maloney Rode & Qualey Attorneys At Law 55 West 39th Street New York, NY 10018 RE: The tariff classification of a “Scooby Doo Toy Purse Set” from China. Dear Mr. Maloney: In your letter dated October 21, 2003, on behalf of your client, Gund, Inc., you requested a tariff classification ruling. You have submitted a sample of a “Scooby Doo Toy Purse Set” identified as working number 19365. The toy set consists of a toy handbag with an outer surface of man-made fiber material and various role-play toy accessories that are made of the same material as the handbag. The brown handbag is decorated with black spots and is color-coordinated with the toys. The handbag measures approximately 5-1/4 inches in height x 4 inches in width x 7 inches in length, with loop handles and hook and loop closures. The toy accessories include a textile hair scrunch which has the attached head and paws of Scooby Doo; a mylar circular mirror; a fake cell phone with an electronic ringing sound; and a purse that measures approximately 3 inches in height x 2 inches in width x 3-3/4 inches in length. This toy set is designed to provide frivolous amusement for a young child that uses the toys in role-playing adult activity and transports the articles in the handbag. Your sample is being returned as requested. The applicable subheading for the “Scooby Doo Toy Purse Set” identified as working number 19365 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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