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NY J81904

March 13, 2003

CLA-2-95:RR:NC:SP:225 J81904


TARIFF NO.: 9503.70.0000

Ms. Shirley Price
Funrise Toy Corporation
6115 Variel Avenue
Woodland Hills, CA 91367-3727

RE: The tariff classification of a toy dress-up set from China.

Dear Ms. Price:

In your letter dated February 27, 2003, you requested a tariff classification ruling.

The sample submitted, Item #21830, Play N Pretty Beauty Blaze Lips Purse, is a toy set that contains 3 lipsticks (orange, pink and red), 1 plastic orange ring, 1 plastic blue ring, 1 plastic container of rouge, and 1 metal box with blue and purple eye shadow and an applicator. The components are packaged inside form-fitting indentations in an inner pink sleeve that fits inside a zippered pink plastic handbag with a display window. The handbag has pink plastic straps with a flower at each end. The flower motif also extends to the components as the lipstick, rouge case, and eye shadow box all are decorated on the outside with flowers, as is the display window. All the articles contribute to the imitative role-play activity of dressing-up like a grown-up. The product is put up in a manner indicating its use as a toy for the amusement of children.

The applicable subheading for Item #21830, Play N Pretty Beauty Blaze Lips Purse, 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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