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 > 2005 NY Rulings > NY L82428 - NY L82478 > NY L82478

Previous Ruling Next Ruling
NY L82478

March 1, 2005

CLA-2-95:RR:NC:SP:225 L82478


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 Cabbage Patch Kids Presto Magix Funtime Playset from China.

Dear Mr. Maher:

In your letter dated February 1, 2005, on behalf of RoseArt Industries, you requested a tariff classification ruling.

You submitted a sample of a Cabbage Patch Kids Presto Magix Funtime Playset identified as style number 6320. The toy set contains 14 color plastic stick-ons and a coated cardboard color panel. The stick-ons cling to the cardboard panel and depict 6 Cabbage Patch Kids in pajamas, along with various articles such as a pair of slippers, a bowl of popcorn, a tray with pizza slices, a boom box, etc. The cardboard panel measures approximately 1” in height x 8-1/2” in width x 12” in length, and depicts a child’s bedroom. The bedroom has a blue, green and pink quilted bed with two pillows, a pink rug at the foot of the bed, two sleeping bags (purple and pink) on the floor, a window with pink curtains, a night table with a lamp, three pictures of Cabbage Patch Kids on the walls and, in opposite corners, a pink dollhouse and a white table. The set encourages manipulative play for a child who will derive amusement by adhering the stick-ons to the cardboard panel and creating their own simulated slumber party.

Your sample is being returned as requested.

The applicable subheading for the Cabbage Patch Kids Presto Magix Funtime Playset identified as style number 6320 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: