The tariff classification of an Easy Tattoo Studio, item number ZZ525 from Hong Kong

N007417 March 9, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Michael Joubert Lakeshore Learning Materials 2695 E. Dominguez Street Carson, CA 90895 RE: The tariff classification of an Easy Tattoo Studio, item number ZZ525 from Hong Kong Dear Mr. Joubert: In your letter dated February 13, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on a product described as an Easy Tattoo Studio, item number ZZ525. The item is comprised of stencils, markers and an application device for applying over fifty temporary tattoos. The toy tattoo studio will be marketed for children over five years of age. The proper classification for the product, item number ZZ525 will be as other toys and accessories in Chapter 95 of the HTSUS. The applicable subheading for the Easy Tattoo Studio, item number ZZ525, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters, pedal cars…other toys…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). 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