The tariff classification of a Skrek® Toy Fishing Bobber and Utility Box from China

N004608 January 10, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 9503.90.0080 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-Five Broad Street New York, NY 10004 RE: The tariff classification of a Skrek® Toy Fishing Bobber and Utility Box from China Dear Ms. Cumins: In your letter dated December 14, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on two products that are described as follows: a Shrek® Toy Fishing Bobber and a Shrek® Utility Box. The soft plastic toy bobber is designed for use with the Shrek® Fun Casting Combo. It simulates real fishing equipment. The Shrek® Utility Box is a general-purpose storage box made of molded plastics. The hinged lid has a built-in carry handle and is secured by means of a front lift lock fastener, also of plastics. The box measures approximately 9 inches by 5 ½ inches by 5 ½ inches. There is a lift-off compartmented interior tray, but the box is not fitted for any particular contents. The hangtag describes the product as a “multi-purpose utility box” that is “great for tools, toys and other fun stuff.” The box is a general-purpose container of a kind principally used in or around the home to organize and store a wide variety of small, nonspecific items. The applicable subheading for the Shrek® Toy Fishing Bobber will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys; reduced-size (“scale”) models…parts and accessories thereof: other…other. The rate of duty will be free. The applicable subheading for the Shrek® Utility Box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4% ad valorem. 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 in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes was sent to the President for proclamation of the changes. By law, the President cannot proclaim the implementation of these latter amendments in the HTS until a required 60-legislative-day Congressional layover period is completed. We understand that the layover period has been completed. Accordingly, the recommended changes will become law after they are proclaimed by the President. The effective date of those changes will be specified in the Presidential proclamation. In addition, at that time, the United States International Trade Commission will post an updated electronic version of the 2007 HTSUS on its website, www.usitc.gov, and the Government Printing Office will publish a hard-copy version of the 2007 HTS. Once those changes are in effect, it is anticipated that your merchandise, the Shrek® Toy Fishing Bobber, will be classified in 9503.00.00 HTSUS. Under the circumstances, this information 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