CLA-2-95 OT:RR:NC:N4:424
Ms. Maria F. Borges
Hasbro, Inc.
200 Narragansett Park Drive
P.O. Box 200
Pawtucket, RI 02862-0200
RE: The tariff classification of a “Littlest Pet Shop” product from China
Dear Ms. Borges:
In your letter dated May 5, 2009, you requested a tariff classification ruling.
A sample of the “Littlest Pet Shop” item from the product line of the same name was submitted with your inquiry. The item is comprised of a miniature toy pet creature resembling a cat and two toy accessories, a crown and an ice cream cone for the pet, packaged together in a plastic bag. The bag is a child’s novelty handbag constructed of polyvinyl chloride (PVC) plastic sheeting that is approximately 13 mils in thickness. The front side of the handbag is printed with various images while the back is a solid color. The handbag is designed and sized to contain the small personal effects that a child would normally carry on a daily basis. It has a storage compartment with a zipper closure and double carrying handles. It measures approximately 4.5” (W) x 4.5” (H) x 2” (D). The sample will be returned as requested.
The bag has no incorporated features that would contribute to a child’s amusement nor is it considered normal packaging for this type of toy. Therefore, the toy and its accessories will be classified separately from the bag.
The applicable subheading for the “Littlest Pet Shop” toy and accessories 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.
The applicable subheading for the “Littlest Pet Shop” novelty handbag will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem.
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