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NY N021080




January 16, 2008

CLA-2-39:OT:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600; 9503.00.0080

Ms. Christina Yun
M.Z. Berger & Company
29-76 northern Blvd
LIC, NY 11101

RE: The tariff classification of a Mickey Mouse Decanter and a Dora Decanter from China

Dear Ms. Yun:

In your letter dated December 12, 2007 you requested a tariff classification ruling.

The submitted sample is identified as a Mickey Mouse Decanter. It is comprised of a plastic container, style CMI01; with a plastic topper, style CMI02; a plastic cap, style CMI03; and a hang tag, style CMI04. The plastic container encompasses two different sections. The front section of the container has a slot on the top that can be used as a child’s coin bank. This section is red in color and attached to the front of this section is a separately molded figure of the Mickey Mouse character. The back section is blue in color. This section has the plastic screw-on cap at the top. On top of the cap is the plastic topper, which is molded in the shape and form of Mickey Mouse ears. The topper snaps-on over the cap and completely covers the cap, when in place. The container will be imported empty, but the back section of the container is intended to be filled with bubble bath after importation. As you requested, the sample will be returned to you.

The submitted illustration depicts a second item identified as a Dora ‘08 Decanter. It is comprised of a plastic container, style D0040; with a plastic topper, style D0041; a plastic cap, style D0042; and a hang tag, style D0043. The entire item is molded in the shape and form of a figure of a little girl (the Dora character) holding what appears to be a monkey. The container is molded in the shape and form of Dora’s torso with her hands around the monkey’s torso. The topper is molded in the shape and form of Dora’s head and the monkey’s head, which are one molded piece. When the topper is removed, the plastic screw-on cap is revealed, which is situated on top of Dora’s torso, at the neck of the container. The container will be imported empty, but will be filled with bubble bath after importation.

You have suggested that both of these items would be correctly classified under subheading 9503.00.0080. However, we do not agree that both of these items are correctly classified under that provision. The Mickey Mouse Decanter, when empty, will serve as a bank. The item does not have sufficient play value for classification as a toy in chapter 95. It cannot be manipulated, does not make noise and the entire item is not in the shape and form of a character or animal.

The applicable subheading for the Mickey Mouse Decanter will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articlesof plastic: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the Dora ’08 Decanter will be 9503.00.0080, HTSUS, which provides for tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereofother. 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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