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NY J82211

March 19, 2003

CLA-2-95:RR:NC:SP:225 J82211


TARIFF NO.: 9503.70.0000

Ms. Shirley Price
Funrise Toy Corporation
6115 Variel Avenue
Woodland Hills, CA 91367-3727

RE: The tariff classification of toy 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 #31354, Play N Pretty Beauty Wear Lip Set, is a toy dress-up set that contains 1 pink foam flower-shaped ring, 1 pink lipstick in a clear case decorated with a flower, 5 elastic ponytail holders (yellow, green, pink, orange, and purple) decorated with glitter, 1 hinged plastic container containing eye shadow (brown, purple, blue, red, and two shades of pink) and 2 foam tipped applicators, and 1 pink plastic case containing a rectangular shaped mirror. The articles are packaged inside a purple plastic zippered bag with a clear plastic handle that has a purple ribbon wrapped around it. The bag measures approximately 5 inches on all sides in height and 4 inches in depth, and is decorated with hearts, flowers, and swirls. All of the components contribute to the imitative role-play activity of dressing-up like a fancy lady, and the gaudy 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 #31354, 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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