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NY J81905

March 11, 2003

CLA-2-95:RR:NC:SP:225 J81905


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 dress-up set from China.

Dear Ms. Price:

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

The submitted sample, Item #31358, Play N Pretty Beauty Wear Nail Set, is a dress-up toy set consisting of 1 emery board, 1 green heart-shaped make-up container, 1 purple flower-shaped makeup container, 1 hair clip decorated with three blue fabric flowers with purple fake jewel buds, 1 hair clip decorated with three pink fabric flowers with purple fake jewel buds, and a silver necklace with two flower charms. The components are packaged inside form-fitting indentations in an inner pink sleeve that fits inside a pink plastic handbag with a display window. The handbag has red textile straps and a red and pink textile strap with a plastic buckle as a closure.

In the opinion of this office, the instant sample is a toy set with all of the articles working together for a young girl role-playing as a grown-up.

The applicable subheading for Item #31358, Play N Pretty Beauty Wear Nail Set, 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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