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NY J82203





March 14, 2003

CLA-2-95:RR:NC:SP:225 J82203

CATEGORY: CLASSIFICATION

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 submitted sample, Item #21792, Play N Pretty Beauty Bag Cosmetic Set, is a toy dress-up set that contains 1 pink hand mirror, 3 lipsticks, 1 plastic blue ring, 1 plastic green ring, 4 assorted colored textile ponytail holders decorated with glitter, 3 expandable beaded bracelets, 1 plastic pink comb, 1 flower-shaped emery board, 1 container of blush, 1 container of eye shadow, 1 flower-shaped mirror, and 1 mesh bag with a printed flower design for holding the various articles. The set is packaged inside a window display cardboard box. All of the components contribute to the imitative role-play activity of dressing-up like a fancy lady, and the ostentatious appearance of the components and the manner in which they are put up indicates their use as a toy for the amusement of children.

The applicable subheading for Item #21792, Play N Pretty Beauty Bag Cosmetic 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.

Sincerely,

Robert B. Swierupski
Director,

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