The tariff classification of a Bakurack (carrier case) from China

N030399 June 26, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Paula Sayers Spin Master Ltd. 450 Front Street West Toronto, ON M5V 1B6 RE: The tariff classification of a Bakurack (carrier case) from China Dear Ms. Sayers: In your letter dated May 30, 2008, you requested a tariff classification ruling. A sample of the Bakurack (carrier case) has been received with the ruling request. There is no item number indicated for the product. The Bakurack, which is constructed predominantly of plastic, is designed primarily for displaying the Bakugan Battle Brawlers action figurines. The case is shaped and fitted specifically for holding multiple figurines and it may be manipulated by twisting the handle for removing, adding or simply showing the action figures to your friends. The item is sold separately from the Bakugan action figurines and therefore, it would be considered an accessory for the toys. The applicable subheading for the Bakugan Battle Brawlers Bakurack 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…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