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NY K89552





October 13, 2004

CLA-2-39:RR:NC:SP:221 K89552

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 7117.90.7500; 9503.49.0000; 9615.11.4000

Ms. Maria F. Borges
Hasbro, Inc.
200 Narragansett Park Drive
P.O Box 200
Pawtucket, RI 02862-0200

RE: The tariff classification of Musical Wishes Jewelry Box from China.

Dear Ms. Borges:

In your letter dated September 10, 2004, you requested a tariff classification ruling.

The sample submitted with your request is identified as article #60598, My Little Pony Musical Wishes Jewelry Box with Skywishes. The product is a dresser top jewelry box made of molded plastics with one middle drawer and two side compartments. The box is topped with a plastic rainbow with two clouds. Each cloud incorporates three hooks for hanging jewelry or accessories. The pony figure sits on a round platform on top of the jewelry box. Rotating the platform by hand activates playing of a musical tune. When the magnet on the foot of the pony figure is held up to the heart on the front of the jewelry box, the two side compartments spring open.

The product comes with a plastic hairbrush for the pony, and matching accessories for the child and the pony. The accessories for the pony are a plastic ring, a plastic charm on an elastic cord necklace and a tiny plastic barrette. The accessories for the child are a plastic ring, a plastic charm on an elastic cord bracelet and a plastic barrette. It is assumed that the child’s ring and charm bracelet are valued at over 20 cents per dozen pieces.

The sample is being returned as you requested.

The applicable subheading for the musical jewelry box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the pony figure with its accessories, i.e., a ring, a charm necklace, a tiny barrette and a hairbrush, will be 9503.49.0000, HTS, which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the child’s barrette will be 9615.11.4000, HTS, which provides, in part, for combs, hair-slides and the like, other, not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the child’s ring and charm bracelet, when valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for imitation jewelry: other: other: Valued over 20 cents per dozen pieces or parts: other: of plastics. The rate of duty will be free.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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