United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I81702 - NY I81788 > NY I81720

Previous Ruling Next Ruling
NY I81720

May 14, 2002

CLA-2-95:RR:NC:SP:225 I81720


TARIFF NO.: 4202.99.9000; 9503.70.0000; 9503.90.0080

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of a Die Cast Gift Set, a Fantasy Dress-Up (Gloves & Jewelry Set), and a Dress Up Shoe Collection from China.

Dear Mr. Gomez:

In your letter dated April 29, 2002, on behalf of Smarty Toys, Inc., you requested a tariff classification ruling.

You submitted the following samples:

Item #88863, Die Cast Gift Set, consists of a plastic travel case with handle that measures approximately 10 inches in height x 3 inches in width x 14 inches in length and has compartments capable of storing up to 48 die cast toy cars. Although packaged together, the travel case is not the normal and usual packing for toy cars and can be used independently of the cars. Therefore, the travel case will be classified separately from the toy cars.

Item #90663, Fantasy Dress-Up (Gloves & Jewelry Set), consists of a pair of purple gloves with fur trim, a toy ring, and a white and purple “pearl” necklace designed for a girl three years of age and older to role-play as a glamorous lady.

Item #99124, Dress Up Shoe Collection, consists of three pairs of plastic shoes (green, purple, pink) with plastic heels designed to give the appearance of high heels and decorated with plastic flowers. The shoes are packaged in a cardboard storage box with a plastic handle that is their normal and usual packing.

The applicable subheading for the case of Item #88863, Die Cast Gift Set, will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases, ; traveling bags, toiletry bags,tool bags, and similar cases: Other: Other: Other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for Item #90663, Fantasy Dress-Up (Gloves & Jewelry Set), will be 9503.70.0000, HTS, which provides for Other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the cars of Item #88863, Die Cast Gift Set, and Item #99124, Dress Up Shoe Collection, will be 9503.90.0080, HTS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free.

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: