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NY J82411

April 8, 2003

CLA-2-95:RR:NC:SP:225 J82411


TARIFF NO.: 9503.70.0000

Ms. Cari Grego
Dollar Tree Stores, Inc.®
500 Volvo Parkway
Chesapeake, VA 23320

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

Dear Ms. Grego:

In your letter dated March 21, 2003, you requested a tariff classification ruling.

The submitted sample, SKU 815399, Ninja Play Set, is a toy dress-up set that consists of 1 plastic ninja mask, 2 plastic ninja stars, and 2 plastic battle sticks packaged on a hanging blister card wrapped in plastic. The mask is black with orange and yellow flames above the eyes and a molded dragon’s head covering the forehead. The stars are silver with four curved points that are attached to an outer ring. The battle sticks are black and measure approximately 7-1/2 inches in height and 1 inch in diameter with handgrips at one end and a loop at the other end. One battle stick has a small chain attached to its loop that can be connected to the loop on the other battle stick to turn the individual battle sticks into a nunchaku. The articles are for use together by a child role-playing as a ninja.

The applicable subheading for SKU 815399, Ninja Play 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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