The tariff classification of the "Moxie Girlz Art-titude Fashion Design Kit" from China

N059420 May 22, 2009 CLA-2-95 OT:RR:E:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Karen Cooper-Martin MGA Entertainment 16340 Roscoe Blvd. Suite 200 Van Nuys, CA 91406 RE: The tariff classification of the “Moxie Girlz Art-titude Fashion Design Kit” from China Dear Ms. Cooper-Martin: In your letter dated May 4, 2009, you requested a tariff classification. In lieu of a sample, a photograph of the “Moxie Girlz Art-titude Fashion Design Kit” was submitted with your inquiry. The kit includes doll clothing and accessories for an 11” fashion doll from the same product line. The clothing and accessories shown on the submitted photograph are doll pants, a doll jacket, doll shoes, a doll purse, a miniature boom box and skateboard. The retail package also holds 3 wipe-off color markers so that the child may color the doll clothes and accessories, remove the colors and then start the activity again. The applicable subheading for the “Moxie Girlz Art-titude Fashion Design Kit” 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