United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J82695 - NY J82754 > NY J82726

Previous Ruling Next Ruling
NY J82726

March 27, 2003

CLA-2-95:RR:NC:SP:225 J82726


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 Pretty Purse 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 #78420, “Barbie Pretty Purse Maker”, is a prototype toy craft set for a child four years of age and older for making and decorating a purse, wallet and key chain. The craft set consists of die cut foam sections for making the purse, wallet, and key chain, satin ribbon, assorted plastic beads, bead cording, foam hearts of assorted sizes, glitter glue, and puffy stickers. To make the purse, wallet, or key chain, the foam sections are laced together with the ribbon and decorated with the beads and stickers. The 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 #78420, “Barbie Pretty Purse 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

Previous Ruling Next Ruling

See also: