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NY L89451

December 29, 2005

CLA-2-95:RR:NC:SP:225 L89451


TARIFF NO.: 9503.90.0080

Ms. Diane M. Flowers
MGA Entertainment
16340 Roscoe Blvd., #200
Van Nuys, CA 91406

RE: The tariff classification of the Bratz Rock Angelz Funky Fashion Makeover from China.

Dear Ms. Flowers:

In your letter dated December 19, 2005, you requested a tariff classification ruling.

You submitted a sample of the Bratz Rock Angelz Funky Fashion Makeover identified as item number 306290, which is being imported in a cardboard box with a window display and returned upon your request. The item consists of a plastic toy that measures approximately 11” in height and depicts a girl from the hips up that is attached to a star-shaped black pedestal. The girl is attired in a white tank top and blue jeans with a red belt that has a large silver buckle and is decorated with silver studs. Packaged along with the toy are containers of lip-gloss, glitter, tattoo cream, stencils, nail polish and an applicator for applying makeup to the toy.

Although referred to as a “doll head” in your letter, it is not considered a doll for Customs’ purposes, as it is not full-bodied. Therefore, it cannot be classified as a doll and will instead be classified in tariff heading 9503 as a toy.

The applicable subheading for the Bratz Rock Angelz Funky Fashion Makeover identified as item number 306290 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (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

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