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NY J82145

April 1, 2003

CLA-2-95:RR:NC:SP:225 J82145


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 sample submitted, Item #31357, Play N Pretty Beauty Wear Nail Set, is a toy nail dress-up set designed for children that consists of a zippered purple plastic bag with a clear plastic front and five flower cutouts along its lower front edge, and a textile handle. The plastic bag has a purple plastic insert that contains form-fitting that accommodates 1 pink rubber toe separator with a flower shape at one end, 1 pink emery board that is decorated with flower images, 11 fake red and white plastic nails, 1 bottle of green glitter nail polish decorated with a printed flower, 1 green plastic ring, and 1 yellow plastic ring that can be worn on the toes.

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 #31357, 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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