CLA-2-95:OT:RR:NC:N4:424
Ms. Dana M. Antoine
Carmichael Int’l Service
533 Glendale Blvd.
Los Angeles, CA 90026
RE: The tariff classification of a Harumika Fashion Design Set from China
Dear Ms. Antoine:
In your letter submitted December 13, 2010, you requested a tariff classification ruling on behalf of Bandai America.
A color photograph of the Fashion Design by Harumika set, item number 24255, was received with your inquiry. The item is the latest product addition to the Harumika Fashion Design line. The product is a children’s craft set consisting of a pair of fabric swatches, with two fashion accents of white lace and gold mesh. In conjunction with the Harumika Design center, children will derive amusement by creating their own customized miniature outfits while pretending to be a real fashion designer. The miniature dress forms and additional fashion accessories are sold separately. The item is designed for children 6 years of age and older.
The applicable subheading for the Harumika Fashion Design Set will be 9503.00.0083, 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: Labeled for use by persons 3 to 12 years of age.” 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