The tariff classification of four “TrashCanKidz” from China

N180616 September 7, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Philip Robinson FedEx Trade Networks 2820 B Street NW Suite 101 Auburn, WA 98001 RE: The tariff classification of four “TrashCanKidz” from China Dear Mr. Robinson: In your letter dated August 9, 2011, you requested a tariff classification ruling on behalf of TrashCanKidz/EarthKidz International. Samples of four “TrashCanKidz” were submitted with your inquiry. There are four styles of the “TrashCanKidz” named Rose, Solo, Samson and Slam. The first doll, Rose is approximately 12” high (as are all four dolls) and has brown tangled pigtails. She is wearing a slightly soiled black and white patched dress, lavender sandals with a gold flower appliqué on each and a mini teddy bear attached to Rose’s hand by means of a hook and loop closure. The second style doll is called Solo, a boy with long black hair. He is dressed in a knitted cap, ragged cropped pants, brown sandals and a Hawaiian print vest with an attached elastic hoop for holding the doll size surfboard. Some of his apparel is designed to look soiled. The third style is identified as Samson, a barefoot boy with close-cropped black hair. He is wearing a dark green headband, a white cropped top, belted dark green pants and red boxing gloves. All of his apparel and the boxing gloves are designed to look soiled. The fourth style, Slam, is a boy with wild yellow hair. He is dressed in a multi-color cropped top, belted ripped denim pants, a denim baseball style cap with a green beak and white sneakers with printed yellow stars on the front. Like the other styles, the apparel is meant to look dirty. In addition, the retail package of each 12” doll includes an adoption certificate and a doll size felt blanket printed with that specific doll’s name. The doll and all included accessories, as well as the adoption certificate, are sold at retail in a plastic bag, with straps and a top zippered lid, which is a three-dimensional replica of a trash can. The bag is a play environment for the doll while the doll blanket is for sleeping in the trash can “house.” The “TrashCanKidz” are principally designed for the amusement of children of 3 years and older. The samples will be returned as requested. The applicable subheading for the four “TrashCanKidz,” Rose, Solo, Samson and Slam, will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied. 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