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NY J82353

March 25, 2003

CLA-2-95:RR:NC:SP:225 J82353


TARIFF NO.: 9503.70.0000

Mr. John A. Schoenig
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of toy dress-up sets from China.

Dear Mr. Schoenig:

In your letter dated March 17, 2003, on behalf of your client, Markwins International, you requested a tariff classification ruling.

You submitted the following samples:

Style #9298600, Color Surprise – Glamour Girlz, is a toy dress-up set packaged inside a pink train case that measures approximately 7-1/4 inches in height x 9-1/2 inches in width x 6 inches in depth. The exterior of the case is made of plastic, with portions covered in pink fabric with sequins and other portions covered with reflective paper containing stylized images. The train case features a hinged flip-up top lid, which has a metal handle for carrying the case and a metal latch closure. Affixed within the inside of the top lid is a mirror meant to act as a vanity. Surrounding the mirror, are indentations containing assorted stylized and oversized plastic hair clips, beaded bracelets, and other jewelry. The inside of the train case is filled with a bottle of moisturizing lotion, containers of body glitter, glitter lip sticks, body art crayons, body inks and body art stamps. There are also fold-out side panels and slide-out side drawers containing lipsticks (green, blue, purple, pink and glitter silver), lip gloss of assorted shades, brushes, applicators, etc.

Style #9227700, Smiling Colors – ACT, is a toy dress-up set packaged inside a blue round case with handles. The case measures approximately 4 inches in height and 8-1/2 inches in diameter with an exterior of reflective paper with a plastic coating. The handles and the front edge of the drawer compartment are covered in a textile fabric with sequins. A denim patch with a faux fur “smiley face” image is affixed to one side of the case. When lying flat, the top half opens and a drawer pulls out in front. Both the top half and the drawer are secured by metal latches. Underneath the lid are indentations containing a hand mirror in a purple plastic glitter frame, a purple plastic glitter comb, 2 headbands, and 10 assorted colored plastic hair clips, with four of them decorated with flowers at one end. Both the inside of the case and the slide-out drawer have indentation containing bottles of assorted colored body glitter, body glitter spray, nail polish, lipstick of assorted shades, brushes, applicators, and 6 plastic rings with fake gems.

Style #9219900, Glamour Girlz – ACT, is a toy dress-up set packaged inside a pink train case that measures approximately 6-1/2 inches in height x 8 inches in width x 7 inches in depth with its exterior made of plastic covered with reflective paper. The train case features a hinged flip-up top lid, which has a metal carrying handle, two interior slide shelves and one front drawer. The lid and front drawer are secured by metal latches when closed. Affixed under the lid, is a mirror along with indentations that contain assorted colored plastic hair clips (four with flower designs), 2 lip crayons and 2 eye pencils. Contained within the train case interior, the slide shelves and the drawer are 1 plastic hairbrush, bottles of nail polish, 4 shades of lipstick (blue, purple, pink, and silver), 4 shades of lip gloss, 1 sticker sheet featuring hearts, stars, circles, ovals and squares, 2 flower-shaped plastic rings, 2 rigid headbands, bottles of body glitter, bottles of body glitter spray, brushes, and foam tipped applicators.

Style #9297200, Heart 2 Heart – Glamour Girlz, is a toy dress-up set packaged inside a case in the shape of two interlocked hearts. The case measures approximately 3-1/2 inches in height x 7-1/2 inches in width x 12 inches in length with an exterior surface of denim decorated with small hear-shaped patches of faux fur. The exterior also has a denim handle for transportation. When the case is lying flat, the hinged top lid opens and has indentations underneath. These indentations contain 1 heart-shaped mirror, 6 foam tipped applicators, 2 brushes, 4 lipsticks (green, purple, blue and pink), 2 sheets of stickers (hearts, butterflies, stars, etc.), 4 heart-shaped plastic rings, 1 pink and 1 purple hair clip, and 1 shoulder strap that can be attached to the exterior of the case. Contained within indentations in the body of the case are purple, blue, and red glitter lip gloss, 6 bottles of glitter nail polish, 5 plastic rings, and 2 tubes of body glitter.

The ostentatious design of these articles described above, the manner in which they are put up for retail sale, their packaging and marketing, and their channel of trade clearly indicates that the articles are not age-appropriate for everyday use. Instead the articles are for use together by a child during imitative role-play activity whereby a child pretends to dress-up like a grown-up.

Your samples are being returned as requested.

The applicable subheading for Style #9298600, Color Surprise – Glamour Girlz, Style #9227700, Smiling Colors – ACT, Style #9219900, Glamour Girlz – ACT, and Style #9297200, Heart 2 Heart – Glamour Girlz, 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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