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NY 875698

July 23, 1992

CLA-2-95:S:N:N3D:225 875698


TARIFF NO.: 9503.90.6000, 4202.22.1500, 7117.90.5000

Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, New York 10004

RE: The tariff classification of toy shoes, a necklace and bag from China .

Dear Mr. Crowley:

In your letter dated June 24, 1992, you requested a tariff classification ruling on behalf of your client The Mel Appel Group.

A sample of "Pumps n' Party", item number 2612, was submitted with your inquiry. The set includes: plastic pump style toy shoes, a child's bag with drawstring and a two strand beaded necklace. The article is part of the "Looks Good" line of cosmetics, jewelry, bags and hair accessories designed for children ages 8 and up.

You propose that the "Pumps 'n Party" article should be classified as a toy set under 9503.70.8000, HTS, based upon their design and intended use for children in playing "dress up". This office must disagree with your conclusion. Playing "dress up" involves role playing in the form of imitating a particular grown up behavior or occupation such as a model, bride, fireman or policeman. The "Pumps 'n Party" set does not furnish a specific theme to role play. The child's handbag and necklace are those which a little girl would use in her daily activities such as going to school or the mall. The shoes are the only article that serve no practical use, due to their flimsy construction and the fact that they are not available in various sizes, as are traditional footwear. The shoes are the only item which will be considered toys for classification purposes. Your sample is being returned as requested.

The applicable subheading for the plastic 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 child's bag with drawstring will be 4202.22.1500, Harmonized Tariff Schedule of the United States (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 beaded necklace will be 7117.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts. 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

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