N137997 N1 Ruling Active

The tariff classification of a Harumika Fashion Design Set from China

Issued January 7, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0083

Headings: 9503

Product description

A color photograph of the Fashion Design by Harumika set, item number 24255, was received with your inquiry. The item is the latest product addition to the Harumika Fashion Design line. The product is a children’s craft set consisting of a pair of fabric swatches, with two fashion accents of white lace and gold mesh. In conjunction with the Harumika Design center, children will derive amusement by creating their own customized miniature outfits while pretending to be a real fashion designer. The miniature dress forms and additional fashion accessories are sold separately. The item is designed for children 6 years of age and older.

CBP rationale

The applicable subheading for the Harumika Fashion Design Set will be 9503.00.0083, 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: Labeled for use by persons 3 to 12 years of age.

Full text

N137997 January 7, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Ms. Dana M. Antoine Carmichael Int’l Service 533 Glendale Blvd. Los Angeles, CA 90026 RE: The tariff classification of a Harumika Fashion Design Set from China Dear Ms. Antoine: In your letter submitted December 13, 2010, you requested a tariff classification ruling on behalf of Bandai America. A color photograph of the Fashion Design by Harumika set, item number 24255, was received with your inquiry. The item is the latest product addition to the Harumika Fashion Design line. The product is a children’s craft set consisting of a pair of fabric swatches, with two fashion accents of white lace and gold mesh. In conjunction with the Harumika Design center, children will derive amusement by creating their own customized miniature outfits while pretending to be a real fashion designer. The miniature dress forms and additional fashion accessories are sold separately. The item is designed for children 6 years of age and older. The applicable subheading for the Harumika Fashion Design Set will be 9503.00.0083, 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: Labeled for use by persons 3 to 12 years of age.” 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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