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NY M80159




February 2, 2006

CLA-2-95:RR:NC:SP:225 M80159

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 9503.70.0000

Ms. Diane M. Flowers
MGA Entertainment®
16300 Roscoe Blvd., #150
Van Nuys, CA 91406

RE: The tariff classification of a pair of toy shoes and a toy set from China and Hong Kong.

Dear Ms. Flowers:

In your letter dated January 23, 2006, you requested a tariff classification ruling.

You submitted the following samples, which are being returned upon your request.

Item number 340218, Bratz Dress 4 You Role Play Shoes, consists of a pair of rigid plastic open-toe toy shoes. Each shoe has two straps decorated with fake jewels that secure the shoe to the foot. A child will use the toy shoes in role-play activities.

Item number 337003, Bratz Dress 4 You Playtime Purse and Earrings, consists of a silver textile purse and a pair of silver dangling plastic earrings. The purse measures approximately 1-1/2” in width x 6” in length x 4” in depth and is decorated with silver glitter. It is secured via a hook and loop tab closure. The purse and earrings are imported together attached to a cardboard hangtag and are designed for the amusement of a child role-playing as a fancy lady.

The applicable subheading for item number 340218, Bratz Dress 4 You Role Play Shoes, will be 9503.90.0080, HTSUS, 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.

The applicable subheading for item number 337003, Bratz Dress 4 You Playtime Purse and Earrings, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be Free.

We are unable to rule on item number 337010, Bratz Dress 4 You Faux Boa/Stole, item number 336990, Bratz Dress 4 You Jewelry and Hair Clip Set, and item number 336990, Bratz Dress 4 You Dress Up Shirt. Although you refer to Item number 336990, as a “Bratz Dress 4 You Jewelry and Hair Clip Set”, the sample sent includes a belt, two “bracelets”, and a pair of earrings. Please supply the correct sample of this set. Also, this set has the same item number as the Bratz Dress 4 You Dress Up Shirt. Provide the correct item numbers for each.

In addition, since item number 337010, Bratz Dress 4 You Faux Boa/Stole, and item number 336990, Bratz Dress 4 You Dress Up Shirt, are not toys, please resubmit them on separate ruling requests. Include material component breakdowns for the boa/stole and shirt.

Should you still wish ruling on these items, please resubmit your ruling requests with the samples, requested information and all material that we have returned to you.

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.

Sincerely,

Robert B. Swierupski
Director,

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