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NY G82807

November 1, 2000

CLA-2-95:RR:NC:SP:225 G82807


TARIFF NO.: 9503.70.0000

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

RE: The tariff classification of toy sets from China

Dear Mr. Hoffacker:

In your letter dated October 4, 2000, received in this office on October 10, 2000, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc.

Three samples of item #80531 (A, B & C) were submitted with your inquiry. The articles represent three different styles of the “Petite Girl Fancy Stuff” kits. Style 80531A consists of a flower hair clip, heart barrette, mini comb, and ponytail holder packaged inside a mini PVC bag. Style 80531B consists of a flower barrette, heart ring, plastic bracelet and sheet of stick-on earrings packaged inside a mini PVC bag. Style 80531C consists of a plastic ring, bracelet, body glitter gel and sheet of stick-on earrings packaged inside a mini PVC bag. Each item is intended for use by children ages 5 and up in pretending to be a glamorous lady. The individual bags are made of clear plastic with two small handles and measure approximately 2 ½” (H) by 3 ½” (L) by 1 ½” (D).

In Headquarters Ruling Letter (HRL) 958344, dated October 2, 1997, Customs classified comparable articles (cosmetic bag, comb, stick-on earrings, scrunchy, etc.) 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 Girl Fancy Stuff,” item #80531 (A, B & C), 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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