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NY C89416

July 13, 1998

CLA-2-95:RR:NC:SP:225 C89416


TARIFF NO.: 9503.70.0000

Mr. Gerry Stauffenecker

Tsumura International

1000 Valley Park Drive

Shakopee, MN 55379

RE: The tariff classification of children's glamour sets with components from China and Taiwan

Dear Mr. Stauffenecker:

In your letter dated June 18, 1998 you requested a tariff classification ruling.

Two items were submitted with your inquiry. The "Barbie Glamour Cosmetic Set," product code 20251.000.000, consists of one tube of 4 stackable lip sticks, 2 pans of stackable cream eyeshadows, 1 bottle of glitter nail polish, 1 jar of body glitter and 1 heart shaped nail buffer. All components are packaged inside a heart shaped vinyl bag with handle and zipper closure.

The "Barbie Petite Glamour Bag" set, product code 20207.000.129, is composed of 1 plastic mirror, 2 flower barrettes and a cardboard insert packaged inside a clear plastic miniature version of a handbag. You state in your letter that a lip gloss will be added here in the U.S. In addition, you have informed us that the insert card and mirror are made in China and the barrettes are made in Taiwan.

In Headquarters Ruling Letter (HRL) 958344, dated October 2, 1997, Customs classified real make-up (in a certain form) and a miniature version of a cosmetic bag, as well as other items, within the provision for toy sets. Here, it was stated that the articles were "converted into a collection of toys put up in a set." The basis for this decision was that the components were put up in a manner indicating their use as toys and were of the kind of articles designed purely for the amusement of children in pretending to be "grown-up." This office finds the instant products to be similar in their limited function, marketing style and intended use as toys. Accordingly, the items will qualify for consideration as toys in sets.

The applicable subheading for the "Barbie Glamour Cosmetic Set" and "Barbie Petite Glamour Bag" 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. If you have any questions regarding the ruling, contact National Import Specialist

Alice J. Wong at 212-466-5538.


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