The tariff classification of Fashion Studio, Item # 1252 from China

N018665 November 2, 2007 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Diane Romero Lakeshore Learning Materials 2695 E. Dominguez St. Carson, CA 90895 RE: The tariff classification of Fashion Studio, Item # 1252 from China Dear Ms. Romero: In your letter dated October 3, 2007, you requested a tariff classification ruling. The sample submitted, Fashion Studio, consists of a 12 inch mannequin with a white satin dress, garment bag, hanger, fabric swatches (including black satin and animal print fabric), a spiral bound sketch book, pink lace, blue sparkles, assorted trimmings, white pearls, sequins, black fluffy fiber, gold sequins, pink satin with beads and spangles, small round spangles, white fur fleece, 6 spools of thread, scissors, a tape measure, a wrist pin cushion, straight pins, 2 sewing needles, a plastic needle threader, a thimble, a dress maker’s pencil, craft glue and instructions and ideas. The toy allows a child to draw, design and make fashion wear for the mannequin The applicable subheading for the Fashion Studio will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars… other toys… parts and accessories thereof…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 Wayne Kessler at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division