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NY G83923

November 28, 2000

CLA-2-95:RR:NC:SP:225 G83923


TARIFF NO.: 9503.70.0000

Mr. Louis S. Shoichet
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of toy kits from China

Dear Mr. Shoichet:

In your letter dated November 3, 2000 you requested a tariff classification ruling on behalf of your client Tara Toy Corporation.

The four samples submitted are collections of articles put up in a manner indicating their use as toys for amusement purposes. They are intended for use by children in simulating adult activities related to grooming, creating jewelry, making picture frames, etc. The kits are identified as “Barbie Maximum Mini*s Manicure Mania Salon,” item #80671, “Barbie Maximum Mini*s Carry ‘n Cool Craft,” item #80672, “Barbie Maximum Mini*s Hairtastic Salon,” item #80673, and “Barbie Maximum Mini*s Lots of Love Letters,” item #80674. Their components include various combinations of the following: glitter glue, stickers, mini colored pencils, mini paper, barrettes, nail polish, beads, cord, make-up, instruction sheets, etc. The contents of each set are packaged together inside a vinyl carrying case that is fitted with organizer trays to store the individual pieces. The case measures approximately 8 ¼” (H) X 8 ½” (W) X 3” (D) and has a vinyl carry handle on top. The contents are visible through two window panels of the case

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 above described “Barbie Maximum Mini*s” kits, items 80671, 80672, 80673 and 80674, 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.

Additionally, please note that cosmetics are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administra-tion. 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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