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NY E86618

September 27, 1999

CLA-2-95:RR:NC:SP:225 E86618


TARIFF NO.: 9503.70.0000

Ms. Alpha Robinson
Toys’R’Us Traffic Department
461 From Road
Paramus, N.J. 07652-3524

RE: The tariff classification of toy glamour sets from China

Dear Ms. Robinson:

In your letter dated August 25, 1999, received in this office on August 31, 1999, you requested a tariff classification ruling.

Four products were submitted with your inquiry, two of which, items SKN #021326 and SKN#926612, will be addressed in a separate letter to you (see NY E86882).

The articles are part of a collection known as “Dream Dazzlers”. The “Mini Heart Compact Set,” SKN #370037, consists of plastic nail decals, press-on earrings, press-on nails with adhesive tabs, cream lip gloss, cream fragrance, lipstick, two cotton puffs, cosmetic applicators and a cream blush. The components are imported packaged together inside a window display box that recommends use for ages 5 and up.

The “Deluxe Cosmetic Set,” SKN #567809, includes the following items: nail decals, press-on nails with adhesive tabs, emery boards, cream eye shadows, eye shadow applicators, sponges, cotton puffs, plastic makeup purse, stacking lipsticks, press-on earrings, nail polish, cream fragrance, lip gloss, and a cream blush. All components are imported packaged together inside a window display box that indicates use for ages 5 and up.

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. Your samples are being returned as requested.

The applicable subheading for the “Mini Heart Compact Set,” SKN #370037 and “Deluxe Cosmetic Set,” SKN #567809 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.

Cosmetics are subject to the regulations and requirements of the Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville Lane, Rockville, Maryland 20857. The telephone number is (301) 443-3370.

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 212-637-7028.


Robert B. Swierupski

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