The tariff classification of “The Jesse Box” diorama from Ireland, India and China

N222657 July 16, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Paul Barnes The Jesse Box Limited 61-63 Pleasants Place Dublin, Ireland 8 RE: The tariff classification of “The Jesse Box” diorama from Ireland, India and China Dear Mr. Barnes: In your letter dated June 21, 2012, you requested a tariff classification ruling. Photographs and a description of “The Jesse Box” were received with your inquiry. The item consists of 9 wooden animals, 11 wooden cones, printouts of backgrounds, props, characters and a booklet guide packaged in a box that will unfold into three sections for children to create a diorama and use their imagination to play out scenes of Advent, Christmas and The Epiphany, and Lent and Easter. The characters are cut from the printed sheets and glued to the corresponding sized cones. The props and scenery are also cut out and placed as needed. Children will derive amusement from creating as well as acting out the stories from the Bible. The applicable subheading for “The Jesse Box” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 James Forkan at (646) 733-3025. Sincerely, Thomas J. Russo Director National Commodity Specialist Division