The tariff classification of a plastic machete from Taiwan

N122057 September 20, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road, Suite # 205 Monterey Park, CA 91754 RE: The tariff classification of a plastic machete from Taiwan Dear Mr. Awana: In your letter dated August 26, 2010, you requested a tariff classification ruling. A sample of the plastic toy machete, item number 0321-76215, was received with your inquiry. The machete measures approximately 2” wide x 16” long. The toy is designed to resemble a real knife with a black handle and a blood-stained blade. It will be used as a costume accessory. The sample will be returned as requested. The applicable subheading for the plastic toy machete 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