The tariff classification of a Toy Medical Kit from China

N102956 May 14, 2010 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 a Toy Medical Kit from China Dear Ms. Shafran: In your letter dated April 20, 2010, you requested a tariff classification ruling. A sample of the Fisher Price Medical Kit, item # N5045, was submitted with your inquiry. The item is comprised of a toy stethoscope, a toy blood pressure cuff with a spinning gauge, a toy thermometer, toy otoscope, a toy spring-loaded syringe, a bracelet style plastic bandage and a “doctor bag” printed with a white cross and the Fisher Price logo. All of the articles are put up together for children between 3 and 6 years of age who will derive amusement during role-play while pretending to be a medical doctor. The applicable subheading for the Fisher Price Medical Kit 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