United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I87306 - NY I87355 > NY I87337

Previous Ruling Next Ruling
NY I87337

October 22, 2002

CLA-2-95:RR:NC:SP:225 I87337


TARIFF NO.: 9503.70.0000

Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802

RE: The tariff classification of a Petite Miss Treasure Totes from China or Taiwan.

Dear Ms. Denny:

In your letter dated October 1, 2002, on behalf of Imperial Toy Corporation, you requested a tariff classification ruling.

The sample submitted, Petite Miss Treasure Totes, is a toy dress-up set consisting of 2 small hinged flower shaped plastic hair clips, 2 large flower shaped ponytail holders, 1 pink lip gloss, 1 blue lip gloss, 1 plastic bracelet, and star shaped plastic stick-ons which can be used as jewelry or to decorate the hairclips, ponytail holders, etc. All the items are packaged together in a clear hexagonal hinged PVC case. The case is decorated on its plastic handle with yellow faux fur. The packaging can be used as a purse as part of the dress-up play.

This sample contained so many age appropriate articles this office initially questioned whether it was a toy. However, although a borderline example of a dress-up set, the sample appears to be collection of articles working together for the amusement of a child aged five years and older simulating dressing-up as an adult.

The applicable subheading for the Petite Miss Treasure Totes 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

Previous Ruling Next Ruling

See also: