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NY F86847

June 5, 2000

CLA-2-95:RR:NC:SP:225 F86847


TARIFF NO.: 9503.70.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

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

Dear Mr. Hoffacker:

In your letter dated May 4, 2000, received in this office on May 8, 2000, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc.

Two representative samples, which differ in color, were submitted to this office for review. The “Fancy Nail Set,” item #80366, is composed of 12 plastic imitation nails, self-adhesive tabs, 10 pairs of puffy stick-on earrings and 7 plastic rings. The articles are packaged together in a window display box that pictures a child wearing the contents of the set. The item is intended for use by a child in the role-play activity of dressing-up like an adult. The package indicates the product is designed for children ages 5 and up.

We find that the combination, style and marketing of the components (within each set) converts the retail package into a toy for amusement purposes. It is further noted that the individual articles, separately imported, would not be considered toys. Your samples are being returned as requested.

The applicable subheading for the “Fancy Nail Set,” item #80366, 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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