The tariff classification of a toy bow and arrow from China

N050527 February 19, 2009 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a toy bow and arrow from China Dear Ms. Cooper: In your letter dated January 15, 2009, you requested a tariff classification ruling. A sample of the “Cupid Bow and Arrow,” item number 30325, was received with your inquiry. The product is comprised of an arrow with a white shaft, topped by a pink heart-shaped felt tip with two heart appliqués and a white bow with a pink glitter hand grip and pink textile string. You are also requesting the classification on a “Golden Heart Angel Bow and Arrow,” item number 33390, which is exactly the same as the submitted sample except the jewel will be clear and all the remaining pink colors will be gold. The sample will be returned as requested. The applicable subheading for the toy bow and arrow 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