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NY F86053

May 12, 2000

CLA-2-95:RR:NC:SP:225 F86053


TARIFF NO.: 9503.70.0000

Mr. Larry Bernstein
XL Machine
2110 Country Hill Lane
Los Angeles, CA 90049

RE: The tariff classification of children’s dress-up sets from China

Dear Mr. Bernstein:

In your letter dated April 3, 2000 you requested a tariff classification ruling.

Three samples were submitted representing different styles within the “Fabulous, Fake, Fun, Fur Dress-Up Sets,” assortment #10395. The styles include a “Zebra Set”- item #10396, “Leopard Set”- item #10397 and “White Fur Set”- item #10399. Each set consists of an imitation fur hat, scarf and muff. The edges of the hat and muff are raw cut with visible overlock stitching. The scarf has unfinished raw cut edges and a fringe at either end. The items will be imported packaged in an open window display box. The box is labeled for “ages 7 and up” and will be printed with a picture of a child wearing the enclosed articles. It is intended that a child will wear the components in the role-play activity of dressing-up like a glamorous lady.

The described goods, in combination, are put up in a manner indicating their use as toys for children's amusement. Provided the items are imported packaged together as a set for retail sale they will be considered a toy dress-up set for classification purposes. However, when imported separately, the individual articles are classified elsewhere in the tariff.

This letter is based upon the samples presented before us. Any modifications in the construction or contents of the sets will nullify this ruling letter

The applicable subheading for the “Fabulous, Fake, Fun, Fur Dress-Up Sets” 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.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. §1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that your product meets these requirements.

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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