The tariff classification of 4 Harumika Sets from China

N058774 May 20, 2009 CLA-2-95 OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 9503.00.0080 Ms. Dana Antoine Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of 4 Harumika Sets from China Dear Ms. Antoine: In your letter dated April 22, 2009, you requested a tariff classification ruling on behalf of Bandai America. Four samples of the Harumika Sets have been submitted with your inquiry. Item number 30330, the Harumika Style Starter Set, includes a white plastic dress form and stand, a plastic stylus, fabric swatches, fashion accessories (belt and lace), fashion stickers and a rhinestone sheet. Item 30370, Harumika Deluxe or Double Accents Set, consists of six fabric swatches, lace and fashion stickers. An exclusive Harumika child’s metal and plastic charm bracelet is included in the retail package. Item 30350/30351, Harumika Designer Dress Form Set, is comprised of two plastic dress forms and stands, a plastic stylus, fabric swatches, lace, a satin ribbon belt with buckle, rhinestones and stickers sheet. Item 30360, Harumika On-The-Go Style Set includes a miniature vinyl tote, a white plastic dress form and stand, a plastic stylus, “formal” length satiny fabric swatches, faux fur, metallic fabric swatches, a velvet belt/ribbon, lace and rhinestone and stickers sheet. All of the sets are packaged together in a blister pack except for item number 30360 which is sold in a window box with a beaded handle that will convert the box into a fashion runway. The samples will be returned as requested. For the purposes of the tariff, item 30370, Harumika Deluxe or Double Accents Set, is not considered a set and its components will be classified separately. The charm bracelet is designed to be worn by a child and therefore would not be classified as a toy accessory. However, all of the remaining styles will be considered toy sets. Children will derive amusement by creating their own miniature outfits as they pretend to be a fashion designer. The applicable subheading for the three Harumika Sets, item numbers 30330, 30350/30351 and 30360 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. The applicable subheading for the toy fashion accessories of item number 30370 will be 9503.00.0080, 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. The applicable subheading for the child’s charm bracelet of item 30370 will be 7117.19.9000, HTSUS, which provides for “Imitation Jewelry: Of Base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem. 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