The tariff classification of a toy jewelry box from China

N264689 May 29, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Parkway Walnut, CA 91789 RE: The tariff classification of a toy jewelry box from China Dear Mr. Cervantes: In your letter dated May 11, 2015, you requested a tariff classification. A sample of the Disney “Frozen” “Do You Want to Build a Snowman?” Jewelry Box was received with your request. The item consists of a molded plastic box with a small drawer and an oversized plastic heart shaped ring. On top of the toy jewelry box are figures of the characters Elsa, Anna and Olaf. When a button on top of the item is depressed or when the drawer is opened, the Elsa and Anna figures move in a manner in which they appear to be building the snowman Olaf, while the song “Do You Want to Build a Snowman?” plays. While called a jewelry box, it is not specially fitted for jewelry and does not meet the definition of a jewelry box. Rather, the item is principally designed for the amusement of children 3 years of age and older for role-play purposes.  The applicable subheading for the “Do You Want to Build a Snowman?” Jewelry Box 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division