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NY I82574

June 17, 2002

CLA-2-95:RR:NC:2:225 I82574


TARIFF NO.: 9503.70.0000

Brian Rothmuller
MGA Entertainment
16730 Schoenborn Street
North Hills, CA 91343-6122

RE: The tariff classification of the Sugar Planet, item # 255161, from Hong Kong.

Dear Mr. Rothmuller:

In your letter dated May 22, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on a play set that is identified as item # 255161, a toy set for the amusement of children. The Sugar Planet play set is comprised of a Sugar Girl and a best friend pet. The set features secret compartments, sparkling play jewelry and real makeup for both the child and the doll. The play mirror will be made of mylar, instead of glass. The product will be classified in Chapter 95 of the HTSUSA, as a toy set, with aspects of doll play and beauty play together. The toy serves as a jewelry case, as well as a cosmetic case. However, the essential character of the item is imparted to the whole product by the play aspects of the set.

The applicable subheading for the Sugar Planet, item # 255161, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Other toysparts and accessories thereof: Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free.

Perfumery, cosmetic and toiletry products 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 Wong at 646-733-3026.


Robert B. Swierupski

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