The tariff classification of a toy set from China

NY G89681 May 22, 2001 CLA-2-95:RR:NC:SP:225 G89681 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Sharon Sacks BBC International, LTD. 1515 N. Federal Hwy., Suite 206 Boca Raton, Florida 33432 RE: The tariff classification of a toy set from China Dear Ms. Sacks: In your letter dated April 16, 2001, received in this office on April 24, 2001, you requested a tariff classification ruling. The submitted article is called the “Peel and Play Box” and, though the box will be imported containing a pair of shoes, your inquiry involves solely the box and a sheet of stickers affixed thereto. The box is made of paperboard and measures 9” (L) by 7” (W) by 4”(H). It is laminated on the outer surface and contains an outdoor/indoor scene around three sides of the box. Glued to the underside of the lid is a sheet of stickers portraying animated characters. The stickers are treated in a manner that enables them to be placed on the outside scenic portion of the box. The “stickers” are removable and will adhere repeatedly to the box for use in play activity by the child. Your sample is being returned as requested. The applicable subheading for the “Peel and Play Box” 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division