CLA-2-95:OT:RR:NC:N4:424
Mr. Joseph Paterick
Fashion Angels Enterprises
4353 North Richards Street
Milwaukee, WI 53212
RE: The tariff classification of the “Tapeffiti Fashion Design” kit from China
Dear Mr. Paterick:
In your letter dated July 24, 2013, you requested a tariff classification ruling.
A sample of the “Tapeffiti Fashion Design” kit, item 11755, was received with your inquiry.
The kit contains 1 miniature dress form, 3 display forms, 15 pattern sheets, 24 assorted “Tapeffiti” decal tape pattern designs, 1 “Tapeffiti” tape dispenser, 1 burnisher, 1 sticker sheet, 1 roll of clear tape with dispenser, 40 flat back gems and an easy to follow instruction sheet. Young girls will derive amusement pretending to be real fashion designers by designing and creating their own fashionable dress outfits using the decorative “Tapeffiti” tape. The kit is principally designed for the amusement of girls 8 years of age and older.
The applicable subheading for the “Tapeffiti Fashion Design” kit will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division