The tariff classification of the "Moxie Girlz More 2 Me Boombox/Vanity Playset" from China

N073621 September 16, 2009 CLA-2-95 OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Ninette Pembleton MGA Entertainment 16300 Roscoe Blvd. # 150 Van Nuys, CA 91406 RE: The tariff classification of the “Moxie Girlz More 2 Me Boombox/Vanity Playset” from China Dear Ms. Pembleton: In your letter dated August 24, 2009, you requested a tariff classification. A sample of the “Moxie Girlz More 2 Me Boombox/Vanity Playset” was submitted with your inquiry. The product is a colorful plastic imitation of a real boom box that has several secret compartments that hide various make-up items and acts as a vanity. For instance, a volume knob is actually the top of a nail polish bottle and 2 non-working speakers hold eye shadow and lip gloss. There is also a nail file that slides out for use and 2 eye brushes that simulate an antenna. The toy boom box also incorporates a port for connecting a MP3 player in the center removable panel. However, there is no volume control and only one speaker is functional. Any music played through the boom box was of a low quality. The item allows a young girl to imitate the adult behavior of applying makeup while listening to music and is put up in a manner indicating its use as a toy for amusement purposes. The sample will be returned as requested. The applicable subheading for the “Moxie Girlz More 2 Me Boombox/Vanity Playset” 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