K81736 K8 Ruling Active

The tariff classification of a "Mirror Wand" from China.

Issued January 20, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

You submitted a sample of a “Mirror Wand” identified as item number WA/1236/10/00. The item is a plastic pink toy wand that measures approximately 15 inches in length with a silver heart shaped plastic mirror attached on top that measures approximately 1-3/4 inches in height and 2 inches across. The mirror is decorated with faux pink fur trimming and silver ribbons, with a tag on the wand identifying it as “Fairy Glam.” The item is a toy intended to provide frivolous amusement for a child 3 years of age and older role-playing as a fairy princess. Your sample is being returned upon your request.

CBP rationale

The applicable subheading for the “Mirror Wand” identified as item number WA/1236/10/00 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY K81736 January 20, 2004 CLA-2-95:RR:NC:SP:225 K81736 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Claire Stratford Lucy Locket Limited Units 2A & 2B Heckington Business Park Station Road Heckington, Lincolnshire NG34 9NF England RE: The tariff classification of a “Mirror Wand” from China. Dear Ms. Stratford: In your letter dated January 6, 2004, you requested a tariff classification ruling. You submitted a sample of a “Mirror Wand” identified as item number WA/1236/10/00. The item is a plastic pink toy wand that measures approximately 15 inches in length with a silver heart shaped plastic mirror attached on top that measures approximately 1-3/4 inches in height and 2 inches across. The mirror is decorated with faux pink fur trimming and silver ribbons, with a tag on the wand identifying it as “Fairy Glam.” The item is a toy intended to provide frivolous amusement for a child 3 years of age and older role-playing as a fairy princess. Your sample is being returned upon your request. The applicable subheading for the “Mirror Wand” identified as item number WA/1236/10/00 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” 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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