The tariff classification of the "Wizards of Waverly Place Spell Book" from China

N075565 September 29, 2009 CLA-2-95 OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Dennis Morse BDP International, Inc. 2721 Walker Ave. NW Grand Rapids, MI 49504 RE: The tariff classification of the “Wizards of Waverly Place Spell Book” from China Dear Mr. Morse: In your letter dated August 25, 2009, you requested a tariff classification on behalf of Meijer Distribution. A sample of the “Wizards of Waverly Place Spell Book,” item number R04047, was submitted with your inquiry. The item, constructed of plastic, is in the shape of a spell book with a colorful design on the front and embossed with the phrase “Believe in Magic” on the back. Also included with the item is a skeleton key, “Magical Wiz Tech” decoder glasses and a small unlined notepad. Future shipments will also include a small pen and pencil. The spell book can be opened, using the skeleton key that is hidden in a secret compartment, to reveal two more secret compartments that contains the decoder glasses, pad and pencil. The interior compartments, when opened, emit “magical” sounds. The decoder glasses can be used to read three pages of secret messages and wizard trivia questions inside the spell book. The note pad and writing instruments can be used to write one’s own messages and spells and store them away from prying eyes as a child using the “Wizards of Waverly Place Spell Book” will pretend to be a wizard. Based on the design, construction and marketing of the spell book, the item is a toy principally designed for amusement. The sample will be returned as requested. The applicable subheading for the “Wizards of Waverly Place Spell Book” 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