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NY J81931

March 28, 2003

CLA-2-95:RR:NC:SP:225 J81931


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 nail 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 #21823, Play N Pretty It’s a Sinch Nail Bag, is a toy nail dress-up set designed for children that consists of a clear plastic bag decorated with images of fruit (cherries, strawberries, lemons, oranges, etc.) with a plastic drawstring closure and a clear plastic insert containing form-fitting indentations. These indentations accommodate 1 pink rubber toe separator decorated with flowers, 1 flower-shaped emery board decorated with images of fruit, and 1 bottle of purple glitter nail polish.

Although you have indicated that the components of this retail package should be considered and classified within other provisions of the tariff, it is the opinion of this office that these goods are put up in a manner that indicate glamorous lady role play for very young children. The combinations of articles and, in some instances, the quality of the cosmetic components could not be purchased to actually adorn oneself. These goods are put up in a manner indicating use as a toy.

The applicable subheading for Item #21823, Play N Pretty It’s a Sinch Nail Bag, 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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