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NY N012573

June 29, 2007



TARIFF NO.: 9503.00.0080

Ms. Carolyn B. Malina
Lands’ End, Inc.
2 Lands’ End Lane, Location#22=290
Dodgeville, WI 53595

RE: The tariff classification of Kids Playhouse Appliqués, Style #252732 from China

Dear Ms. Malina:

In your letter dated June 5, 2007, you requested a tariff classification ruling.

The sample submitted, Kids Playhouse Appliqués, consists of fabric appliqués used to decorate a child’s playhouse. The appliqués contain the text “Madeline’s blue bird bakery” and a picture of several daisies. You state that the appliqués will be sold separately. The playhouse is considered a toy. So, the appliqués can be considered accessories to the toy playhouse since they enhance the play value or contribute to the appearance of the playhouse. They are used principally with the playhouse. Therefore, by virtue of Legal Note 3 to Chapter 95, they are accessories and classified in 9503. The sample will be returned, as requested.

The applicable subheading for the Kids Playhouse Appliqués will be 9503.00.0080, 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: 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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