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NY 800867

September 2, 1994

CLA-2-95:S:N:N8:225 800867


TARIFF NO.: 9503.70.8000

Mr. Scott Rosenow
Stein Shostak Shostak & O'Hara
1620 L Street N.W.
Suite 807
Washington, D.C. 20036-5605

RE: The tariff classification of Dress & Dream Jewelry Box with Scented Jewelry toy set from China

Dear Mr. Rosenow:

In your letter dated August 4th, 1994 you requested a tariff classification ruling on behalf of your client Fisher-Price. Item 4811, called Jewelry Box, is part of the Dress & Dream series. In the retail package is a small molded plastic box with a "ribboned" handle with the name "Fisher-Price" imprinted on it, with two drawers made of pink and blue clear plastic. Also in the retail package is scented pieces of plastic jewelry, exaggerated in size and style. There are two bracelets, a pair of earrings, a pop-bead necklace, a ring and a matching pendant. The jewelry has a very sweet scent to it.

Although jewelry boxes and jewelry are not toys, these items are toy versions of the real things and provide the opportunity for a young child to indulge in that age old play activity of make believe. The entire Dress & Dream series is designed for the amusement of young girls to role-play as grown-up fancy ladies.

The applicable subheading for the Item 4811, the Jewelry Box will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, put up in sets or outfits, and parts and accessories thereof: Other: Other. The rate of duty will be 6.8 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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