N108614 N1 Ruling Active

The tariff classification of a Tiffany Tea Party assortment from China

Issued June 25, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

There are three versions in the assortment: # 76120 is pink, # 76126 is blue and # 76128 is lavender. The product is comprised of a pill box hat embellished by feathers and a faux jewel, a play purse with a plastic beaded handle and a faux jewel appliqué, gloves decorated with feathers and faux jewels and a plastic bead necklace. The hat, purse, gloves and necklace are coordinated in color and design, to be used together in a dress-up activity. The Tiffany Tea Party assortment 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.

CBP rationale

The applicable subheading for the Tiffany Tea Party assortment 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

N108614 June 25, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Jeff Beals Teetot & Co. Inc. 341 S. Melrose St. Suite A Placentia, CA 92870-5974 RE: The tariff classification of a Tiffany Tea Party assortment from China Dear Mr. Beals: In your letter dated May 17, 2010, you requested a tariff classification ruling. Color photographs of the Tiffany Tea Party assortment, item # 76150, were submitted with your inquiry. There are three versions in the assortment: # 76120 is pink, # 76126 is blue and # 76128 is lavender. The product is comprised of a pill box hat embellished by feathers and a faux jewel, a play purse with a plastic beaded handle and a faux jewel appliqué, gloves decorated with feathers and faux jewels and a plastic bead necklace. The hat, purse, gloves and necklace are coordinated in color and design, to be used together in a dress-up activity. The Tiffany Tea Party assortment 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 applicable subheading for the Tiffany Tea Party assortment 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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