CLA-2-95:OT:RR:NC:2:224
Ms. Lisa Shafran
Mattel, Inc.
Mail Stop M1-1420
333 Continental Blvd.
El Segundo, CA 90245
RE: The tariff classification of the “Toy Story Action Powered Buzz Hands” from China
Dear Ms. Shafran:
In your letter dated January 28, 2009, you requested a tariff classification ruling.
A sample of the “Toy Story Action Powered Buzz Hands,” Mattel Product Number P4603, was received with your inquiry. The product is a pair of three dimensional white PVC toy hands that are designed to be worn over a child’s hands in imitation of the Buzz Lightyear character. Electronic mechanisms in the gloves cause a “LED laser” to light up in the right hand when the button on the glove is pressed, while the left hand glove makes a chopping sound that is motion activated. The item is designed for the amusement of children ages six and up. The sample will be returned, as requested.
The applicable subheading for the “Toy Story Action Powered Buzz Hands” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof:…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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division