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NY N011413

May 30, 2007



TARIFF NO.: 9503.00.0080

Ms. Christina Yun
MZBerger & Company
29-76 Northern Blvd,
Long Island City, NY 11101

RE: The tariff classification of Empty Cars Decanter from China

Dear Ms. Yun:

In your letter dated May 10, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is identified as an Empty Cars Decanter. The product consists of the following: style CAR10, the decanter bottle, style CAR11, the decanter cap, and style CAR12, the decanter bumper. All the foregoing style numbers will be considered and classified as one item for the purposes of the tariff. The decanter/ bottle will be filled with bubble bath upon arrival in the United States. Your sample will be returned as requested.

The Cars Decanter can be used as a container. However, the aesthetic appeal of the Car and the intrinsic value attributed to the figure renders the article more akin to a toy.

The applicable subheading for the Empty Cars Decanter will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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.

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).

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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