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 I85756 - NY I85799 > NY I85762

Previous Ruling Next Ruling
NY I85762

August 30, 2002

CLA-2-95:RR:NC:SP:225 I85762


TARIFF NO.: 9503.70.0000

Ms. Ninette Pembleton
Director of Product Development
MGA Entertainment®
16730 Schoenborn Street
North Hills, CA 91343-6122

RE: The tariff classification of a Bratz Pillow Perfect Activity Kit from Hong Kong

Dear Ms. Pembleton:

In your letter dated August 22, 2002, on behalf of ABC Int’l Traders, Inc., you requested a tariff classification ruling.

The submitted sample, Item #261094, Bratz Pillow Perfect Activity Kit, is a pillow decorating toy set comprised of a Bratz Decorative Pillowcase, fashion trim, feather trim, beaded trim, tassels, Bratz embroidered appliques, a needle, a spool of thread, and a page of instructions. The instructions suggest that a child can be an “interior decorator” and design and decorate the pillowcase to suit their mood day or night. Once the pillowcase is decorated, the decorations can be removed from the pillowcase and the process can start all over again, providing the child “unlimited fashion fun.” The decorated pillowcase is intended as a decoration and not for sleeping on.

The applicable subheading for Item #261094, Bratz Pillow Perfect Activity Kit, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” 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: