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NY J82725

March 27, 2003

CLA-2-95:RR:NC:SP:225 J82725


TARIFF NO.: 9503.70.0000

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a “Barbie Fancy Flower Maker” from China.

Dear Ms. Wierbicki:

In your letter dated March 21, 2003, on behalf of your client, Tara Toy Corporation, you requested a tariff classification ruling.

The submitted sample, Item #78460, “Barbie Fancy Flower Maker”, is a prototype toy craft set for a child four years of age and older for making “flowers” and decorating/finishing a flower “vase.” The craft set consists of a plastic “vase”, paper cutouts of flower sections, fifteen plastic flower “stems”, six colors of paint, glitter glue, and a paintbrush. To make the flowers, the child will insert the paper flower sections, which have holes in their centers, onto the plastic flower stems, and then decorate them with glitter glue. The child can also hand paint the vase and fill the vase with the finished flowers to create bouquets. You indicate that instructions on how to use the components to create and decorate the flowers and vase will be included in the actual finished toy craft set. Each set will be packaged in an illustrated cardboard box.

The described set is put up in a manner indicating its use as a toy for the amusement of children. Emphasis is placed on the “creative” aspects offered in assembling and decorating the components, as opposed to purchasing a ready-made product. Provided the articles will be imported packaged as a set for retail sale, it will be classified as a toy set in Chapter 95 of the Harmonized Tariff Schedule. However, if imported separately, the individual components would be classified elsewhere in the tariff.

Your sample is being returned as requested.

The applicable subheading for Item #78460, “Barbie Fancy Flower Maker”, 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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