The tariff classification of three Tech Deck items from China

N134823 December 21, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 4202.12.2025 Ms. Sarah M. Cleary C.H. Robinson International 855 Arthur Avenue Elk Grove Village, IL 60007 RE: The tariff classification of three Tech Deck items from China Dear Ms. Cleary: In your letter submitted November 16, 2010, you requested a tariff classification ruling on behalf of Spin Master Inc. Samples of the three Tech Deck items were received with your inquiry. The first item is the “Tech Deck with DVD: Birdhouse Presents ‘It’s Always Sunnies in Australia,’” item # 6012797. The product consists of two miniature skateboards and a bonus thirty minute long DVD on skateboarding maneuvers. The second product is the Tech Deck Storage Case, item # 6014255. It is a carrying case which is constructed of red molded plastic with one miniature skateboard inside. The carrying case measures approximately 6” wide x 9” long x 1.25” deep. The interior of the case is specially fitted with plastic grooves to hold up to 20 miniature skateboards. A plastic carrying handle is affixed to the length side of the case. They are imported and packaged together for retail sale, but for classification purposes, they are not considered a set because each is put up for a different purpose. Therefore, each component will be separately classified. The third product is the Tech Deck Display Case, item # 6013062. It is constructed of black molded plastic and contains one miniature skateboard and six different decals to fit the skateboard. The carrying case measures approximately 6” wide x 21.5” long x 2.5” deep. It is chiefly used for the storage, protection, organization and portability of miniature skateboards. It has a clear lid that secures with two plastic latches. The interior of the case is specially fitted with plastic grooves to hold up to 25 miniature skateboards. A plastic carrying handle is affixed to the length side of the case. Applying the same reasoning as was used for the Tech Deck Storage Case above, the skateboard and decals, which are accessories for the skateboard, will be classified separately from the case. The samples will be returned as requested. The applicable subheading for the Tech Deck with DVD, the skateboard in the Tech Deck Storage Case and the skateboard and decals in the Tech Deck Display Case will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. The applicable subheading for the Tech Deck Storage Case and the Tech Deck Display Case will be 4202.12.2025, HTSUS, which provides for in part, trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides, other. The rate of duty will be 20% 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division