The tariff classification of a toy mummy making kit from China

NY C84061 February 23, 1998 CLA-2-95:RR:NC:SP:225 C84061 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a toy mummy making kit from China Dear Mr. Hoffacker: In your letter dated January 20, 1998, received in this office on February 6, 1998, you requested a tariff classification ruling on behalf of The Running Press. The product, "Lift the Lid on Mummies", is a kit which consists of a mummy figure, canopic jars, cardboard, gauze, stickers, a mummy mask, mummy body organs and a 24 page booklet on mummies. The user is given instructions on the mummification process, including how to wrap their own mummy figure. All the necessary implements to wrap the mummy are packaged in the closed box kit. This office finds the above described collection of articles, when imported retail packed, work together to create an educational toy set classifiable in Chapter 95. Your sample is being returned as requested. The applicable subheading for the "Lift the Lid on Mummies" kit will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. 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 J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division