The tariff classification of 16" Black/Orange Grass Broom, Item #P761075A and 38" Black/Orange Grass Broom Item #P761077A from China

N005949 February 2, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Holly VanDeusen Darice 1300 Darice Parkway, Park 82 Strongsville, Ohio 44149-1680 RE: The tariff classification of 16” Black/Orange Grass Broom, Item #P761075A and 38” Black/Orange Grass Broom Item #P761077A from China Dear Ms. VanDeusen: In your letter dated January 19, 2007, on behalf of your client, Lamrite West Inc., you requested a tariff classification ruling. The samples submitted are as follows: Item #P761075A is a 16 inch broom with a 10 inch bamboo handle and 8 inch colored grass. In your letter, you indicated that the broom would be used as a costume accessory or a home decoration. The broom will be sold in two colors: black and orange. Item #P761077A is a 38 inch broom with a 22 inch bamboo handle and 16 inch colored grass. In your letter, you indicated that the broom would be used as a costume accessory or a home decoration. The broom will be sold in two colors: black and orange. We note that the brooms are not constructed in a manner that facilitates practical use. The items are recognizable as a toy for children’s amusement. Your samples are being returned as requested. The applicable subheading for the 16” Black/Orange Grass Broom, Item #P761075A and 38” Black/Orange Grass Broom Item #P761077A will be 9503.90.0080, 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. 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 9503.00.0000 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