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NY I86746

October 1, 2002

CLA-2-95:RR:NC:SP:225 I86746


TARIFF NO.: 4202.12.2050; 9503.70.0000

Mr. Geoffrey Greenberg
Creative Designs International, LTD.
207-208 East Pennsylvania Boulevard
Feasterville, PA 19053

RE: The tariff classification of a Glamour Fashion Set from China.

Dear Mr. Greenberg:

In your letter dated September 21, 2002, you requested a tariff classification ruling.

The sample submitted, Item #65419, Glamour Fashion Set, consists of 1 toy wand, 1 plastic tiara, 1 shawl, 1 textile purse, 2 plastic fake bracelets, and a pair of plastic shoes packaged inside a plastic carrying case. The toy wand measures approximately 14 inches in length and has a clear plastic handle filled with silver tinsel, and decorated at the top with beads in a heart shape and pink faux fur. Below the fur, is a combination of a pink and silver textile bow and silver beads that hang down approximately 10 inches. In the center of the bow is a pink textile heart. The tiara is colored silver and decorated with fake pearls and rubies. The pink shawl is a small piece of textile material and is not designed to cover the upper torso. The pink purse is made of textile material and decorated at the top with pink faux fur and a pink bead handle. The fake bracelets are made of plastic beads. The plastic shoes are colored silver on top and pink on the bottom. The carrying case is a small child’s pullman type suitcase of a sheeting of plastic, with plastic wheels, and two plastic handles.

Although the Glamour Fashion Set and the carrying case are packed together, the carrying case is not normal or usual packing. It is of the kind similar to the suitcases of heading 4202. Therefore, the contents which are used together by a child role-playing as a fancy lady, and the carrying case will be classified separately.

The applicable subheading for the carrying case of Item #65419 will be 4202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases and similar containersWith outer surface of plastics or textile materials: Other: Trunks, suitcases, vanity cases and similar containers.” The rate of duty will be 20% ad valorem.

The applicable subheading for the contents of Item #65419 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 Wong at 646-733-3026.


Robert B. Swierupski

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