CLA-2-95:RR:NC:SP:225 L80711
Ms. Diane M. Flowers
MGA Entertainment®
16340 Roscoe Blvd., #240
Van Nuys, CA 91406
RE: The tariff classification of a Bratz Babyz Chill-Out Lounge( from China.
Dear Ms. Flowers:
In your letter dated November 2, 2004, on behalf of ABC Int’l Traders, Inc., you requested a tariff classification ruling.
You submitted a sample of a Bratz Babyz Chill-Out Lounge( identified as item number 296690. The item consists of a set of miniature plastic toy furniture, appliances, a smoothie bar, bottles, etc. that is intended to simulate a lounge setting. The toys are packaged inside a metal carrying case that is of a kind similar to a lunch box and measures approximately 7-1/2 inches in height x 8 inches in length x 4 inches in depth. The carrying case has a hinged lid, a plastic carrying handle, and an illustrated depiction of a lounge on both of its long sides with the words “Chill-Out Lounge Bratz Babyz.”
Although packaged together, the metal carrying case is not the normal or usual packing for the toys, nor is the metal carrying case itself a toy. Therefore, the toy set will be classified separately from the metal carrying case.
Your sample is being returned as you requested.
The applicable subheading for the toys will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be Free.
The applicable subheading for the metal lunchbox will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases… and similar containers…Other.” The rate of duty will be 20 percent ad valorem.
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 Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division