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NY E88559

November 2, 1999

CLA-2-95:RR:NC:SP:225 E88559


TARIFF NO.: 9503.70.0000

Ms. Yolanda S. Massey
8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification of a toy set from China

Dear Ms. Massey:

In your letter dated October 7, 1999, received in this office on October 12, 1999, you requested a tariff classification ruling.

The submitted article is called the “Body Art Fun Gift Pack,” SKU# 299392. The set includes 5 tubes of glitter gel, 4 body crayons, 12 plastic gems, 1bottle of henna, 4 vinyl stencils w/adhesive back, 24 nail decals, 1 book, 1 foam applicator and 1 plastic tray. With the supplies provided, one can create a multitude of designs on one’s body that easily wash off. The designs may mimic a necklace, bracelet, tattoo, and the like. Instructions on how to obtain desired patterns are illustrated in the book. The body art kit is designed for children ages 6 and up and will be imported packaged for retail in a closed box.

This office finds the collection of articles, when imported retail packed, are put up in a manner indicating their use as toys for children’s amusement.

The applicable subheading for the “Body Art Fun Gift Pack,” SKU# 299392, 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 212-637-7028.


Robert B. Swierupski

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