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NY 860447

March 8, 1991

CLA-2-95:S:N:N3D:225 860447


TARIFF NO.: 9503.90.6000, 4202.22.1500, 9615.19.6010

Mr. James F. O'Hara
Stein Shostak Shostak & O'Hara
3580 Wilshire Blvd. Suite 1240
Los Angeles, CA 90010-2597

RE: The tariff classification of toy shoes and a shoulder bag from China and ponytail holders from Taiwan

Dear Mr. O'Hara:

In your letter dated February 11, 1991, you requested a tariff classification ruling on behalf of your client Imperial Toy Corporation.

The sample submitted, item number 8213, is known as "Dazzling Dots Deluxe Fashion Set". The set consists of plastic toy shoes, a plastic shoulder bag and two acrylic, elasticized ponytail holders with a plastic heart attached. These articles will be packaged together in either China or Taiwan. You state in your letter that you believe the items should be classified as a toy set. You contend that the articles invite a child to play dress up and in support of your position you cite various Customs rulings.

This office must disagree with your conclusions. The fashion set does not meet the criteria for a dress up set because the articles, when combined, do not clearly indicate their use as toys. The set is lacking a specific theme for the child to role play, such as, to imitate a particular grown-up behavior or occupation. This theme concept is displayed in the various rulings to which you refer in your letter. For example, Headquarters 083229, describes their toy sets as "adult wearing apparel" sized for children for purposes of role playing various grown up activities such as a "starlet, princess, model or bride". In the "Dazzling Dots" set the child does not look overly mature or grown up when wearing the shoulder bag and ponytail holders. In fact, these items are a common style for little girls to wear in their daily activities. The shoes however, are not for practical use, as they are made of flimsy construction and are not available in various sizes, as are traditional footwear. Therefore the shoes are the only items which will be considered toys for classification purposes.

The applicable subheading for the toy shoes will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the shoulder bag will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of plastic sheeting. The duty rate will be 20 percent ad valorem.

The applicable subheading for the ponytail holders will be 9615.19.6010, HTS, which provides for combs, hair-slides and the like: other: other: of textile materials. The duty rate will be 11 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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