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 > 2007 NY Rulings > NY N004277 - NY N004340 > NY N004278

Previous Ruling Next Ruling
NY N004278

December 22, 2006



TARIFF NO.: 9503.90.0080; 7117.90.7500; 3924.90.5500

Ms. Elsa Wong
G T Plus Limited
4/F Kowloon Centre
29-43 Ashley Road
Tsimshatsui, Hong Kong

RE: The tariff classification of a plastic box, plastic jewelry, and a magic drawing board from China

Dear Ms. Wong:

In your letter dated November 30, 2006, you requested a tariff classification ruling.

You are requesting the tariff classification on three products: a Magic Drawing Board, a Jewelry/Saving box, and plastic jewelry. The drawing board is a plastic drawing board with a luminous surface. When the luminous surface flap is lifted the writing disappears and the surface may be drawn on again. The drawing board is considered a toy for the purposes of the tariff. The molded plastic box with a molded plastic insert is sold and packaged with the assorted plastic jewelry inside, however the box will be classified as other household plastic articles while the plastic jewelry will be classified as imitation jewelry in the HTSUS.

The applicable subheading for the Magic Drawing Board will be 9503.90.0080, Harmonized Tariff Schedule of the United States (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: otherother. The rate of duty will be free.

The applicable subheading for the plastic molded Jewelry/Saving Box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articlesof plastics: other: other. The rate of duty will be 3.4% ad valorem.

The applicable subheading for the plastic jewelry (assorted styles) will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for imitation jewelry: other: valued over 20 cents per dozen pieces or parts: other: of plastics. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. By law, the President cannot proclaim the implementation of these latter amendments in the HTS until a required 60–legislative -day, Congressional layover period is completed. We understand that the layover period has been completed. Accordingly, the recommended changes will become law after they are proclaimed by the President. The effective date of those changes will be specified in the Presidential proclamation. In addition, at that time, the United States International Trade Commission will post an updated electronic version of the 2007 HTSUS on its website, www.usitc.gov, and the Government Printing Office will publish a hard-copy version of the 2007 HTS.

Once those changes are in effect, it is anticipated that your merchandise, the Magic Drawing Board, will be classified in 9503.00.00 HTSUS. In addition, it is anticipated that your merchandise, the Jewelry/Saving Box will be classified in 3924.90.56 HTSUS. Under the circumstances, this information is advisory only.

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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: