United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 893389 - NY 893495 > NY 893395

Previous Ruling Next Ruling
NY 893395





January 20, 1994

CLA-2-95:S:N:N8:225 893395

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.8000

Ms. Sandra Swanson
Alrod International, Inc.
880 Stanton Road
Burlingame, CA 94010

RE: The tariff classification of a toy set from China

Dear Ms. Swanson:

In your letter dated December 7, 1993, received in this office on December 22, 1993, you requested a tariff classification ruling on behalf of your client Yes! Entertainment Corp.

One sample from the "Princess of the Flowers" assortment was submitted with your inquiry. The article consists of a 6 inch plastic flower, doll, animal figure and doll's comb. The flower sits on a base covered by plastic leaves. The doll's comb also serves as a key which activates the flower to open and close. When opened, the princess doll and components of her environment (which vary within the assortment) are revealed. The "Princess" is made of plastic, stands 3 1/2 inches tall and has articulated arms and legs. She wears a fabric skirt over a painted bodice. The doll features long hair and a crown permanently attached on her head. The animal figure measures 1 inch in height. Your sample is being returned as requested.

The applicable subheading for the "Princess of the Flowers" will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The duty rate will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

Previous Ruling Next Ruling