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NY J82680

March 24, 2003

CLA-2-95:RR:NC:SP:225 J82680


TARIFF NO.: 95003.70.0000

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. Shirley Price:

In your letter dated February 27, 2003, you requested a tariff classification ruling.

The sample submitted, Item #21822, Play N Pretty It’s a Sinch Lips Bag, is a toy dress-up set that consists of 1 green plastic gem-shaped ring, 1 pink plastic gem-shaped ring, 1 red lipstick, 1 yellow lipstick, 1 orange lipstick, 1 flower-shaped red gloss, 1 heart-shaped blue gloss, and 1 holographic sheet. All of the articles are packaged in plastic sleeve that is packaged inside a clear plastic bag with a plastic tie. The bag is decorated with a design of yellow, red, purple, violet, and blue flowers. The articles contribute to the imitative role-play activity of dressing-up like a grown-up, and their ostentatious appearance and the manner in which they are put up indicates that they are not age-appropriate but rather intended as a toy for the amusement of children.

The applicable subheading for Item #21822, Play N Pretty It’s a Sinch Lips Bag, 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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