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NY J82662




March 24, 2003

CLA-2-95:RR:NC:SP:225 J82662

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 sample submitted, Item #21637, Play N Pretty Sparklin’ Star Body Art Set, is a toy dress-up set consisting of 1 pink plastic ring decorated with glitter, 1 green plastic ring decorated with glitter, 1 tube of silver body glitter gel, 1 tube of purple body glitter gel, 1 tube of blue body glitter gel, 2 plastic hair clips colored purple, blue, green and yellow and decorated with glitter and body gems. The body gems are in the shape of a heart with a purple flower, a silver, purple and pink butterfly, a silver star with a pink flower, a silver and purple swirl, and a purple and silver string with a purple flower and 12 blue ovals. All of the articles are packaged together for retail sale in a pink cardboard box with a display window, snap fastener, and pink plastic handle. Attached to the handle is a 1-1/2” chain with a 2-1/2” rubber decoration in the shape of a girl. The ostentatious design of the articles, 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 6 years of age and older during imitative role-play activity whereby a child pretends to dress-up like a grown-up.

The applicable subheading for Item #21637, Play N Pretty Sparklin’ Star Body Art 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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