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NY L84920

May 19, 2005

CLA-2-95:RR:NC:SP:225 L84920


TARIFF NO.: 9503.70.0000

Mr. Sam Yi
E. Besler and Company
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of a toy set from China.

Dear Mr. Yi:

In your letter dated May 2, 2005, on behalf of Fibre-Craft Material Corporation, you requested a tariff classification ruling.

You submitted a Makeover My Space Foam Home Accessories Set identified as item number 3727. The toy set consists of a foam doll that measures approximately 3-1/2” in height and other miniature foam articles including 1 doll dress, 1 pair of shoes, 1 phone, 1 bed spread, 1 beaded curtain, 1 floor lamp, 3 pillows, 1 chair, 1 rug, 1 teddy bear, 1 picture frame, 3 books, 1 glitter glue pen for decorating the articles, and 1 instruction sheet for assembling the furniture into a room. Mixing and matching the outfits on the doll and assembling and decorating the room will provide manipulative amusement for a child three years of age and older. The toy set will be packaged on an illustrated hanging blister card.

Your sample is being returned as requested.

The applicable subheading for the Makeover My Space Foam Home Accessories Set identified as item number 3727 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

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