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NY N017448




September 27, 2007

CLA-2-95:RR:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080, 7310.29.0050

Mr. Bradley Menard
Fossil Partners
2280 N. Greenville Ave.
Richardson, TX 75082

RE: The tariff classification of Ghost Land tin box and toy figure from Japan

Dear Mr. Menard:

In your letter dated September 17, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is comprised of two items: a Hybrid – Home Critters vinyl toy and a Ghost Land tin box. There is no designated item number for the product. The samples will be returned, as requested by your office.

For the purposes of the tariff, each part of the item (the toy and the tin box) will be separately classified.

You proposed classification for the Ghost Land Tin Box under subheading 7326.90.1000, HTSUS, which provides for other articles of iron or steel, other, of tinplate. However, the tin box is more specifically provided for under heading 7310, HTSUS, which provides for tanks, casks, drums, cans, boxes and similar containers, for any material, of iron or steel

You proposed classification for the Hybrid – Home Critters Vinyl Toy Figure under 3926.90.9880, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914 (con.): other (con.): otherother. However, the toy vinyl figure is more specifically provided for under heading 9503, HTSUS, which provides for tricyclesdolls, other toysparts and accessories thereofother.

The applicable subheading for the Hybrid – Home Critters vinyl toy figure will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricyclesdolls, other toysparts and accessories thereofother. The rate of duty will be free.

The applicable subheading for the Ghost Land tin box will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tanks, casks, drums, cans, boxes and similar containers, for any materialof iron or steel, of a capacity not exceeding 300 litersOf a capacity of less than 50 liters: Other, Other.” 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/.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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