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NY N004678

January 12, 2007



TARIFF NO.: 9502.10.0060

Ms. Karen Cooper-Martin
MGA Entertainment
16340 Roscoe Blvd. #200
Van Nuys, CA 91406

RE: The tariff classification of a Magic Make Up Yasmin from China

Dear Ms. Cooper-Martin:

In your letter dated December 19, 2006, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as a Magic Make Up Yasmin; the designated item number for the product is 352013. The item is composed of the following components: a Bratz Doll named Yasmin, 1 air brush spray gun, 7 markers for use with the air brush gun, 1 vial of very fine glitter, 5 stencils for use with the air brush spray gun, 6 face masks for the doll that are used with the air brush gun, 2 cheek stencils for the doll, also for use with the air brush gun, and a doll hair brush. The product combines both doll and child play accessories; they may be used on either the doll or the child. The product will be marketed as a toy: a combination of both doll and beauty play. Illustrations were provided, in lieu of a sample.

The Magic Make Up Yasmin, item number 352013, will be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

Noting GRI-3 (b), the component that imparts the essential character would dictate the classification of the set. The Yasmin Bratz doll exemplifies the essential character. Therefore, the applicable subheading for the Magic Make Up Yasmin, item number 352013, will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressedother. 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 will be classified in 9503.00.00 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

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