The tariff classification of a Kite Reel and a Spin Spool Reel from China

N003437 November 29, 2006 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Joe Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a Kite Reel and a Spin Spool Reel from China Dear Mr. Hoffacker: In your letter dated November 7, 2006, you requested a tariff classification ruling, on behalf of K.B. Toys of Massachusetts, Inc., your client. You are requesting the tariff classification on two products: a Kite Reel with String and Brake Control, item 5500, and a Spin Spool Kite Reel with String, item 1330. Both reels are constructed of plastic with spools of synthetic string. The proper classification will be in Chapter 95 of the HTSUS as parts and accessories of other toys. The sample will be returned, as requested by your office. The applicable subheading for the Kite Reel with String & Brake Control, item 5500, and Spin Spool Kite Reel with String, item 1330, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys; reduced-size (“scale”) models…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). 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. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 9503.00.00 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division