The tariff classification of a "Harumika Runway Showstopper" set from China

N066957 July 30, 2009 CLA-2-95 OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 8525.80.30; 9503.00.0080 Ms. Dana Antoine Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of a “Harumika Runway Showstopper” set from China Dear Ms. Antoine: In your letter dated June 9, 2009, you requested a tariff classification ruling on behalf of Bandai America. A sample of the “Harumika Runway Showstopper” set, item number 30366, has been submitted with your inquiry. The set includes a pink plastic dress form and stand, a plastic stylus, fabric swatches, fashion accessories (belt and ruffle scarf), fashion stickers, a rhinestone sheet and a doll-sized necklace and charms. Additionally, there is a PC camera included in the retail package which is fitted with a USB connector cable. It can capture images in real time but does not have any built- in capability for recording images. Rather, the images are transmitted via an internet connection to a specially designed interactive website where they can be captured and saved. The product is packaged and 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 30366 is not considered a set and its components will be classified separately. The camera is operational and, as such, would not be classified as a toy accessory. The remainder of the product will be classified as a toy because children will derive amusement by creating their own miniature outfits as they pretend to be a fashion designer. The applicable subheading for the “Hurumika Runway Showstopper,” except for the camera, 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 applicable subheading for the PC camera of item number 30366 will be 8525.80.30, HTSUS, which provides for “Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus…Television cameras and video camera recorders: Television cameras: Other.” The rate of duty will be 2.1 percent 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