The tariff classification of the Harumika Deluxe or Double Style Accents Set from China

N062815 June 18, 2009 CLA-2-95 OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 7117.90.7500 Ms. Dana Antoine Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of the Harumika Deluxe or Double Style Accents Set from China Dear Ms. Antoine: In your letter dated May 29, 2009, you requested a tariff classification ruling on behalf of Bandai America. A sample of the Harumika Deluxe or Double Accents Set has been submitted with your inquiry. Item number 30370 consists of six fabric swatches, lace and fashion stickers. An exclusive Harumika child’s fabric and plastic charm bracelet is included in the retail package. The set is packaged together in a blister pack. The sample 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. Children will derive amusement from the remaining items in this toy accessory pack by creating their own miniature outfits as they pretend to be a fashion designer. The applicable subheading for the toy fashion accessories of item number 30370 will be 9503.00.0080, Harmonized Tariff Schedule of the United States, 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 7117.90.7500, HTSUS, which provides for “Imitation Jewelry: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” 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