N106076 N1 Ruling Active

The tariff classification of Item 471230 Train Case Makeup Assortment and Item 116900 Disney Princess Magical Learn & Go from China

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

Tariff classification

HTS codes: 8543.70.9650

Headings: 8543

Product description

Item 471230 Train Case Makeup Assortment consists of a train make up case filled with cosmetics marketed for use by young girls. Item 116900 Disney Princess Magical Learn & Go is an electronic educational device. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue, which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to your request for a classification ruling on Item 471230 Train Case Makeup Assortment at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Markwins International Inc. v. United States, Ct. No. 04-00259 and Estee Lauder v. United States, Ct. No. 07-00217. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved.

CBP rationale

The applicable subheading for Item 116900 Disney Princess Magical Learn & Go Item will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other.

Full text

N106076 May 27, 2010 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Ms. Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, New Jersey 07470-2030 RE: The tariff classification of Item 471230 Train Case Makeup Assortment and Item 116900 Disney Princess Magical Learn & Go from China Dear Ms. Ford: In your letter dated May 12, 2010, you requested a tariff classification ruling. Samples of Item 471230 Train Case makeup Assortment and Item 116900 Disney Princess Magical Learn & Go were submitted with your inquiry for review, and will be returned as requested. Item 471230 Train Case Makeup Assortment consists of a train make up case filled with cosmetics marketed for use by young girls. Item 116900 Disney Princess Magical Learn & Go is an electronic educational device. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue, which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to your request for a classification ruling on Item 471230 Train Case Makeup Assortment at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Markwins International Inc. v. United States, Ct. No. 04-00259 and Estee Lauder v. United States, Ct. No. 07-00217. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The applicable subheading for Item 116900 Disney Princess Magical Learn & Go Item will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other. The rate of duty will be 2.6 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 Stephanie Joseph at (646) 733-3268. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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