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NY F86851

June 7, 2000

CLA-2-95:RR:NC:SP:225 F86851


TARIFF NO.: 9503.70.0000

Mr. James F. O’Hara
Stein, Shostak, Shostak & O’Hara
515 South Figueroa Street, Suite 1200
Los Angeles, CA 90071-3329

RE: The tariff classification of a toy beauty set from China

Dear Mr. O’Hara:

In your letter dated May 1, 2000, received in this office on May 9, 2000, you requested a tariff classification ruling on behalf of Imperial Toy Corporation.

The submitted article, item 21016, is referred to as “Petite Miss Total Beauty Tote.” The product consists of a plastic miniature cosmetic trunk, assorted make-up, sponge tipped applicators, stick-on earrings, plastic nails, emery board, nail polish and an imitation ring. Dimensions of the trunk are 8 ½” X 5 ¼” X 5 ½”. The trunk has a hinged top that is fitted inside with an oval shaped mirror. A plastic handle is attached to the lid of the trunk for carrying. The top secures by means of a plastic lift-lock fastener. The interior of the trunk contains four hinged plastic compartments that open out to the sides. The compartments are fitted with plastic inner trays designed to hold the make-up, nails, imitation jewelry, etc. When fully opened, a larger compartment is revealed beneath the hinged trays. The unit is imported ready for retail sale with all components packaged inside the miniature trunk. A cardboard header is affixed to the top handle that pictures the contents and indicates the product is intended for ages 5 and up.

The item comes in two styles for which you have submitted representative samples. The styles differ in the outer surface coverings used on the trunks. One type is finished with a hologram paper covering and the other is finished with a polyester flocked fiber material that resembles an imitation animal fur. In this case, the outer surface of the trunk will not affect the classification of the product.

In our analysis, we refer to Headquarters Ruling Letter (HRL) 958344, dated October 2, 1997, where 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 “Petite Miss Total Beauty Tote” 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 requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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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