The tariff classification of a fabric toy castle with dress up items from China

N024043 March 28, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Maria F. Borges Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a fabric toy castle with dress up items from China Dear Ms. Borges: In your letter dated February 20, 2008, you requested a tariff classification ruling. The product that is under consideration for a tariff classification determination is called the “Playskool Dream Town Sweet Lily Castle with Dress Up.” There is no designated item number for the product. The collection includes a tent-like play house that opens into a castle, a pretend princess dress, a plastic tiara and a toy magic wand. The only sample submitted with the ruling request is the pretend princess dress. Color photographs of the play castle, plastic tiara and wand were attached to your letter. The castle is the center of the play environment that is created by this princess themed collection. The play castle, constructed predominantly of polyester material, is designed for indoor use and would not be suitable as an outdoor tent-like shelter. Both the tiara and the magic wand are toys regardless of the addition of the play castle. The pretend princess dress is not a toy on its own merit but it will be classified as such because it will be packaged and sold as part of the “Playskool Dream Town Sweet Lily Castle with Dress Up”. The sample will be returned, as requested. The applicable subheading for the “Playskool Dream Town Sweet Lily Castle with Dress Up” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division