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NY J82850

April 1, 2003

CLA-2-95:RR:NC:SP:225 J82850


TARIFF NO.: 9503.70.0000

Ms. Shirley Price
Funrise Toy Corporation
6115 Variel Avenue
Woodland Hills, CA 91367-3727

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

Dear Ms. Price:

In your letter dated February 27, 2003, and received in this office on March 27, 2003, you requested a tariff classification ruling.

The submitted sample, Item #21628, Play N Pretty Twirlie Girl Days of the Week Beauty Set, is a toy set that consists of 4 shades of eye shadow, 3 shades of blush, 7 shades of lipstick, and 7 shades of glitter nail polish packaged inside a circular-shaped blue insert. The insert has indentations that conform to the shape of the stored articles. In the center of the insert is a plastic protuberance that a child can spin or “twirl” that corresponds to the days of the week. Once spun, the entire insert spins and allows the child to randomly select daily accessories for each day of the week. The set is packaged inside a plastic cover on a cardboard stand.

Although you have indicated that the components of this retail package should be considered and classified within other provisions of the tariff, it is the opinion of this office that these goods are put up in a manner that indicate glamorous lady role play for very young children. The combinations of articles and, in some instances, the quality of the cosmetic components could not be purchased to actually adorn oneself. These goods are put up in a manner indicating use as a toy.

The applicable subheading for Item #21628, Play N Pretty Twirlie Girl Days of the Week Beauty 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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