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NY M85747




August 25, 2006

CLA-2-49:RR:NC:SP:234 M85747

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000; 9608.20.0000; 6307.90.9889; 4911.91.4040; 9017.20.8080; 4202.92.4500; 3924.90.5500

Ms. Maureen Ford
Toys R Us, Inc.
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of a child’s activity kit and a child’s jewelry box from China.

Dear Ms. Ford:

In your letter dated July 31, 2006, you requested a tariff classification ruling. Two samples were submitted for our examination and are being returned to you as requested.

The “Polly Pocket Activity Kit on the Go” (# 339542) consists of a number of items put up together for retail sale in a zippered plastic backpack. The items comprising this kit will be classified separately. The list below gives a brief description of the individual items, each immediately followed by the applicable subheading in the Harmonized Tariff Schedule of the United States (HTSUS), the rate of duty, and tariff description.

A 4¼” x 4¼” “wipe-off activity book” consisting of several spiral-bound, plastic-coated paperboard leaves printed with black-and-white line drawings. The pages are intended to be colored (using markers), and to be decorated with printed stickers. 4903.00.0000 / Free. (Children’s picture, drawing or coloring books.)

5 small felt-tipped markers in assorted colors. 9608.20.0000 / 4%. (Felt-tipped and other porous-tipped pens and markers.)

A “wipe-off cloth,” which is a 3½”-diameter, flower-shaped piece of fabric intended to enable the user to erase pen marks from the pages of the activity book. 6307.90.9889 / 7%. (Other made-up textile articles.)

2 small sheets of die-cut, static-cling plastic stickers printed with various pictures and designs. 4911.91.4040 / Free. (Other printed pictures, designs and photographs.)

2 small plastic stencils suitable for use in drawing various shapes. 9017.20.8080 / 4.6%. (Other drawing or marking out instruments.)

A child’s novelty backpack, in which the above goods are packed. It is wholly made up of sheeting of plastics, and features a side zippered opening and two adjustable back straps. It measures approximately 14”(H) x 8”(W) x 2”(D). 4202.92.4500 / 20%. (Travel, sport and similar bags, with outer surface of sheeting of plastics.)

The “Barbie Jewelry Box” (# 419969) is a 4¼” x 6½” x 5”(H) dresser-top style jewelry box made of molded plastics. The lower portion of the box features two locked drawers and a large compartment covered by a hinged, locked door. The compartment’s door and the drawers can be unlocked by touching them with either of two “magic” (magnetized) plastic rings, which are included with the box, and which can also be worn as jewelry. The upper portion of the box, immediately below the flip-up lid, resembles a tray having numerous open compartments, several of which are fitted with ring holders. The bottom surface of the lid has an attached mirror, while the top surface incorporates a clear sleeve in which to insert a photo for display.

The applicable subheading for the complete “Barbie Jewelry Box” with rings will be 3924.90.5500, HTSUS, which provides for other household articles and toilet articles, of plastics. The rate of duty will be 3.4%.

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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