The tariff classification of a Bratz Light Up Fashion Designer from China

N004700 January 18, 2007 CLA-2-90:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a Bratz Light Up Fashion Designer from China Dear Mr. Morse: In your letter dated December 14, 2006, for Meijer Distribution, you requested a tariff classification ruling. You state: “Item # 352020 UPC # 0-35051-352020 Description: Bratz Light Up Fashion Designer The item in question is a Bratz Light Up Fashion Designer. It is designed for children 6 and older to create their own combinations of fashions. There are several different templates of items of clothing and hair styles that are placed in a light up plastic box.” Per the instructions: “Well, with this Bratz( Design Your Own Fashion Designer Activity Kit you can design fresh new looks with ease. Just lay down the fashion templates on the light box and begin the creative process. Mix and match styles. Put together custom outfits. Find out if you have what it takes to be a fashion designer!” Also, the contents are stated to be: “a. 1 Light-Up Bratz( Design Your Own Tracing Desk 5 Color Pencils 10 Sheets of Paper 8 Acetate Shoe Sheets 4 Acetate Hair Style Sheets 2 Acetate Face Sheets 4 Acetate Pants Sheets 4 Acetate Skirt Sheets 8 Acetate Tops Sheets 5 Acetate Pattern Sheets” The sample is a plastic box about 2 by 8 by 8 inches. It has storage for the items in b to j above. It has a battery powered “Real Working Light” as it says on a label. It is similar for classification purposes to the “Polly Pocket, Light Up Desk” in Headquarters Ruling Letter 958152, 4-2-96. The applicable subheading for the 352020 will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” drawing or marking-out instruments, for example, pantographs, protractors and drawing sets. The rate of duty will be 4.6 percent ad valorem. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division