CLA-2-95:RR:NC:2:224
Ms. Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, California 90026-5097
RE: The tariff classification of a jewelry box, a toy compact, comb and mirror, and a toy compact from China
Dear Ms. Robertson:
In your letter dated May 8, 2007, you requested a tariff classification ruling, on behalf of Funrise Toy Corporation, your client.
You are requesting the tariff classification on 3 products as follows: a miniature jewelry armoire, item 21948, a makeup compact kit in a toy bag, item 20042, and a makeup compact kit with a mirror and comb in a toy bag, item 22371. The two makeup kits are considered toys for girls over 3 years of age because of the role playing aspect of the kits. The miniature jewelry armoire is a painted wood box with 3 drawers, not lined. Included with the jewelry armoire are 5 pieces of plastic jewelry: 1 necklace, 1 bracelet, 1 charm, and 2 rings. The jewelry armoire and the 5 plastic pieces of jewelry are not considered a set and will be separately classified.
The applicable subheading for the makeup compact kit and toy bag (item 20042) and the makeup compact kit with mirror and comb in a toy bag (item 22371) will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other. The rate of duty will be free.
The applicable subheading for the miniature wood jewelry armoire, item 21948, will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other: jewelry boxes, silverware chests…all the foregoing of wood: other: not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.
The applicable subheading for the 5 pieces of plastic jewelry imported with the jewelry armoire will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation jewelry: other: other: other: of plastics. 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,
National Commodity
Specialist Division