N100835 N1 Ruling Active

The tariff classification of a Barbie Fashion Bag Set from China

Issued April 27, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The product is comprised of pink open-toe design plastic shoes with a 1” heel, embellished by fake jewels, a play purse, a plastic wallet, a toy credit card, plastic earrings, a ring and a bracelet. The wallet, credit card, shoes and bag are coordinated in color and design, and printed with the Barbie logo, to be used together in a dress up activity. The shoes are of a flimsy construction that would render them unsuitable for any form of practical use by children. The Barbie Fashion Bag Set is designed for the amusement of girls 3 years of age and up who wish to engage in the imitative role-play activity of dressing up like a fancy lady. The items are imported and sold together in a cardboard display box. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the Barbie Fashion Bag Set 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.

Full text

N100835 April 27, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of a Barbie Fashion Bag Set from China Dear Mr. Cervantes: In your letter dated March 30, 2010, you requested a tariff classification ruling. A sample of the Barbie Fashion Bag Set, item # 73009, was submitted with your inquiry. The product is comprised of pink open-toe design plastic shoes with a 1” heel, embellished by fake jewels, a play purse, a plastic wallet, a toy credit card, plastic earrings, a ring and a bracelet. The wallet, credit card, shoes and bag are coordinated in color and design, and printed with the Barbie logo, to be used together in a dress up activity. The shoes are of a flimsy construction that would render them unsuitable for any form of practical use by children. The Barbie Fashion Bag Set is designed for the amusement of girls 3 years of age and up who wish to engage in the imitative role-play activity of dressing up like a fancy lady. The items are imported and sold together in a cardboard display box. The sample will be returned, as requested. The applicable subheading for the Barbie Fashion Bag Set 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

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