The tariff classification of a Yummiland Shimmer Powder Kit from China

N004166 December 14, 2006 CLA-2-95:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Karen Cooper-Martin MGA Entertainment Inc. 16340 Roscoe Blvd. #150 Van Nuys, CA 91406 RE: The tariff classification of a Yummiland Shimmer Powder Kit from China Dear Ms. Cooper-Martin: In your letter dated December 06, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a Yummiland Shimmer Powder Kit. The product is designated as item number 362036. The kit includes: 4 empty ice cream sundae shaped containers, with powder puffs, in which the powder is stored once mixed, 4 bottles of colorants/scents, 1 container of glitter, 1 container of powder base, 1 mixing spoon, 1 mixing bowl, and 1 ice cream stand to hold the ice cream sundae containers filled with powder. The kit will be classified in Chapter 95 of the HTSUS as a toy set because it is designed as an activity set for the amusement of young girls. The applicable subheading for the Yummiland Shimmer Powder Kit, item number 362036, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 9503.00.00 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division