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NY D81467

September 3, 1998

CLA-2-95:L:OFO:D22 D81467


TARIFF NO.: 9503.70.0000

Mr. Kevin Maher
C-Air Customhouse Brokers-Forwarders, Inc. 153-66 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of a toy dress-up set from China

Dear Mr. Maher:

In your letter dated August 19, 1998, you requested a tariff classification ruling on behalf of your client Edlin Enterprises.

The sample submitted, item 673, described as "Deluxe Dress-Up Set" consists of several toy make-believe items. The articles are a stole, a pair of gloves, a pair of play shoes, a necklace, a ring and a pair of earrings. The plastic jewelry including the necklace, earrings and ring are gold colored. The center of the necklace is ornamented with an artificial ruby and decorated with plastic emeralds and amethysts. The ring is mounted with an imitation ruby while the earrings are adorned with a plastic ruby and star shaped ornament. The shoes are constructed of plastic with a white heel/sole and a clear strap. The cape and gloves are white and made of synthetic textile material.

The articles are retail packaged together as a set indicative for use as a toy. It is intended for a child to dress up as a glamorous lady for an evening occasion. The size and design of the items are unsuitable for any practical use other than make believe play.

The applicable subheading for the dress up set will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

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.


Eugenio Garza Jr.
Port Director

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