CBP Ruling N010323 — The tariff classification of 2 My Little Pony Dancing Role Play Toys from China

Tariff classification

Headings: 9505, 9503

Product description

You are requesting the tariff classification on 2 products that are identified as My Little Pony Dancing Role Play toys. The first item is called Star Song’s Jazz Dance MLP Role Play Set and the second item is called Pinkie’s Ballet MLP Dancing Role Play Set. Each product is comprised of a pair of dancing shoes (one of the shoes plays music), an instructional DVD, and either a textile tutu or a textile boa. The tutu of the Pinkie’s Role Play toy is considered a flimsy, non-durable costume, classifiable as a festive article. The boa of the Star Song’s Role Play toy is not considered a costume, and accordingly, will be classified as a toy part or accessory. Your samples will be returned as requested.

CBP rationale

The applicable subheading for the Star Song’s Jazz Dance MLP Role Play Toy will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other. The applicable subheading for the Pinkie’s Ballet MLP Dancing Role Play Toy will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles…Other: Other”.

Full text

N010323 May 3, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 9505.90.6000 Ms. Maria F. Borges Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of 2 My Little Pony Dancing Role Play Toys from China Dear Ms. Borges: In your letter dated April 13, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on 2 products that are identified as My Little Pony Dancing Role Play toys. The first item is called Star Song’s Jazz Dance MLP Role Play Set and the second item is called Pinkie’s Ballet MLP Dancing Role Play Set. Each product is comprised of a pair of dancing shoes (one of the shoes plays music), an instructional DVD, and either a textile tutu or a textile boa. The tutu of the Pinkie’s Role Play toy is considered a flimsy, non-durable costume, classifiable as a festive article. The boa of the Star Song’s Role Play toy is not considered a costume, and accordingly, will be classified as a toy part or accessory. Your samples will be returned as requested. The applicable subheading for the Star Song’s Jazz Dance MLP Role Play Toy will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other. The rate of duty will be free. The applicable subheading for the Pinkie’s Ballet MLP Dancing Role Play Toy will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles…Other: Other”. 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). 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

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