The tariff classification of the "Kai-lan and Friends Heart Purse" from China

N087156 December 22, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lisa Shafran Mattel, Inc. Mail Stop M1-1420 333 Continental Blvd. El Segundo, CA 90245 RE: The tariff classification of the “Kai-lan and Friends Heart Purse” from China Dear Ms. Shafran: In your letter dated December 2, 2009, you requested a tariff classification ruling. A sample of the “Kai-lan and Friends Heart Purse,” Mattel Product Number R3180, was submitted with your inquiry. The item consists of a heart-shaped purse constructed with sides and back of red jacquard synthetic fabric, a vinyl front printed with the likeness of Kai-lan and friends, a synthetic fabric shoulder strap and hook and loop closure. Also included are two plastic flower hair clips like the ones worn by Kai-lan in the animated television series, a plastic heart-shaped compact with a mylar mirror, a printed vinyl imitation wallet and a plastic Hoho the Monkey character comb. All of the items are packaged together in a window box and are designed for children of ages 3 and up. While not all of the articles would be classified on their own as toys, the collection of articles together have the essential character of a toy as the set is principally designed to be used for amusement purposes by allowing a child to use her imagination and creativity in a dress-up activity. In this case, a young girl will pretend to be Kai-lan on the go and engaging in her next adventure. The applicable subheading for the “Kai-lan and Friends Heart Purse” 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