The tariff classification of two Sugarbunnies Plush Toys from China

N101585 April 30, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 3924.10.4000 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of two Sugarbunnies Plush Toys from China Dear Mr. Cervantes: In your letter dated April 8, 2010, you requested a tariff classification ruling. Two samples were submitted with your inquiry. The first product, item # 17291, Sugarbunnies Kurousa Share & Play, is comprised of a plush toy representation of the character Kurousa from a Japanese children’s television show and a pink cookie cutter. The second product, also item # 17291, Sugarbunnies Shirousa Share & Play, includes a plush toy version of the Shirousa character from the same television show and a blue cookie cutter. The items are imported together in an open cardboard display box. The items will not be classified as sets because the components are not put up together for one particular need or activity. The stuffed toys are designed for the amusement of children of 3 years of age and older while the cookie cutters, which are functional in nature, will be used by children to make actual cookies while under adult supervision. The sample will be returned, as requested. The applicable subheading for the toy portion of the Sugarbunnies Kurousa Share & Play and the Sugarbunnies Shirousa Share & Play 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. The applicable subheading for the cookie cutter portion of the Sugarbunnies Kurousa Share & Play and the Sugarbunnies Shirousa Share & Play will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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