The tariff classification of Go Diego Go Decanter from China

N011416 June 6, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Christina Yun MZBerger & Company 29-76 Northern Blvd, Long Island City, NY 11101 RE: The tariff classification of Go Diego Go Decanter from China Dear Ms. Yun: In your letter dated May 10, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as a Go Diego Go Decanter. The product consists of the following: style DG001, the decanter topper, style DG002, the decanter bottle, style DG003, the decanter hang tag and style DG004, the decanter cap. All the foregoing style numbers will be considered and classified as one item for the purposes of the tariff. The decanter/ bottle will be filled with bubble bath upon arrival in the United States. Your sample will be returned as requested. The Go Diego Go Decanter can be used as a container. However, the aesthetic appeal of the Go Diego Go and the intrinsic value attributed to the figure renders the article more akin to a toy. The applicable subheading for the Go Diego Go Decanter will be 9503.00.0080, 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: 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