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 > 2003 NY Rulings > NY J88471 - NY J88516 > NY J88507

Previous Ruling Next Ruling
NY J88507

October 6, 2003

CLA-2-95:RR:NC:SP:225 J88507


TARIFF NO.: 9503.70.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a “Fashion Maker” from China.

Dear Mr. Maher:

In your letter dated September 4, 2003, on behalf of RoseArt, you requested a tariff classification ruling.

You submitted a sample of a “Fashion Maker” identified as style number 4740. The toy set consists of 12 plastic plates with 24 images, 14 colored pencils, 1 crayon with holder, and paper packaged together in a cardboard box with a window display. To use, a child 5 years of age and older places a sheet of paper over a plastic plate. The plate depicts an image of a face, a torso, arms, legs, a handbag, a flower, etc. The plate is then placed inside the plastic frame, which holds the paper in place so the paper does not move as the child rubs the paper with the crayon. This rubbing action transfers the image on the plate to the paper. By mixing and matching the various plates, a child can create dozens of figures wearing various designs. The pencils are used to add additional colors to the finished design. All of the articles work together for the use of a child in imaginative role-play as a fashion designer “creating” dozens of their own fashions.

Your sample is being returned as requested.

The applicable subheading for the “Fashion Maker” identified as style number 4740 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: