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NY J82147

March 10, 2003

CLA-2-95:RR:NC:SP:225 J82147


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.

You have submitted a sample of Item #31360, identified in your letter as a “Play N Pretty Beauty Blaze Lip Set” and on its hangtag as a “Play N Pretty Beauty Wear Lip Set.” The item is a toy set that contains 2 flower-shaped hair clips, 2 plastic containers of make-up, 1 purple plastic ring, 1 silver heart-shaped charm attached to a silver necklace, 1 lipstick, 1 heart-shaped compact with mirror, and 1 girl-shaped decoration. The components are packaged inside form-fitting indentations in an inner pink sleeve that fits inside a purple plastic handbag with a display window. The handbag has denim straps, and the display window is decorated with pink, orange, purple, yellow and red threads and a denim pocket attached in the lower left.

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 #31360, “Play N Pretty Beauty Blaze Lip Set”/“Play N Pretty Beauty Wear Lip 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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