The tariff classification of the “Disney Frozen Crystal Kingdom Vanity” from China

N255886 August 18, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of the “Disney Frozen Crystal Kingdom Vanity” from China Dear Mr. Cervantes: In your letter dated July 31, 2014, you requested a tariff classification ruling. A sample of the “Disney Frozen Crystal Kingdom Vanity,” item # 75456, was received with your inquiry. The item is a child’s toy vanity table with mirror, plastic beaded necklace, comb, and a short blond braid attached to a clip. There is a button on the tabletop that when depressed will allow music to be played and will cause an image of Anna and Elsa, two of the characters from the Disney “Frozen” movie, to appear in the mirror. The “Disney Frozen Crystal Kingdom Vanity” is principally designed for the amusement of young girls 3 years of age and older. Children will derive amusement by using the vanity while role-playing as the characters of the Disney movie. The applicable subheading for the “Disney Frozen Crystal Kingdom Vanity” 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 james.p.forkan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division