N021686 N0 Ruling Active

The tariff classification of a Costume Designer Kit from China

Issued January 24, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

You are requesting the tariff classification of a product that is described as a Costume Designer kit; there is no designated item number for the children’s creative play kit. The kit contains the components necessary for designing costumes that includes costume sketches, glitter, feathers, ribbons, costume jewels, etc. All of the articles in the kit work together for the use of a child in imaginative role-play as a fashion designer creating unique costume designs. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the Costume Designer Kit will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters, pedal cars…dolls, other toys…puzzles of all kinds; parts and accessories thereof…other.

Full text

N021686 January 24, 2008 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 a Costume Designer Kit from China Dear Ms. Romero: In your letter dated December 28, 2007, you requested a tariff classification ruling. You are requesting the tariff classification of a product that is described as a Costume Designer kit; there is no designated item number for the children’s creative play kit. The kit contains the components necessary for designing costumes that includes costume sketches, glitter, feathers, ribbons, costume jewels, etc. All of the articles in the kit work together for the use of a child in imaginative role-play as a fashion designer creating unique costume designs. The sample will be returned, as requested. The applicable subheading for the Costume Designer Kit will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters, pedal cars…dolls, other toys…puzzles of all kinds; 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

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