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NY J83317

March 14, 2003

CLA-2-95:RR:NC:SP:225 J83317


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 #21796, Play N Pretty Deluxe Nail Center, is a toy dress-up set containing 3 foam flower-shaped rings (purple, yellow, and pink), 3 “wheels” of plastic fingernails (2 shades of purple and 1 of pink), 4 bottles of glitter nail polish (2 shades of purple and 2 shades of orange), 3 sheets of nail stencils, 1 flower-shaped emery board, 1 stick shaped emery board, and 1 vial of glitter that are packaged with a cosmetic tray. The cosmetic tray is essentially a pink plastic flower-shaped base with a flower-shaped mirror on a plastic stem protruding from the middle. The base also contains holes for the insertion of the various set components. All of the components contribute to the imitative role-play activity of a young girl dressing-up like a grown-up, and the ostentatious appearance of the components and the manner in which they are put up indicates their use as a toy for the amusement of children.

The applicable subheading for Item #21796, Play N Pretty Deluxe Nail Center, 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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