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NY J83318

March 13, 2003

CLA-2-95:RR:NC:SP:225 J83318


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 Play N Pretty Deluxe Beauty Center from China.

Dear Ms. Price:

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

The sample submitted, Item #21794, Play N Pretty Deluxe Beauty Center, is a toy dress-up set containing 4 lipsticks (3 pink and 1 orange), 4 plastic rings (orange, blue, green, and purple), 1 green cosmetic compact, 1 red cosmetic compact, 1 glitter round compact, 1 sheet of body gems, 1 star-shaped emery board, body gel, 1 blue beaded bracelet, 1 purple beaded bracelet, pink plastic nails, purple plastic nails, 1 sheet of decals (stars, hearts, moons, lips, etc.), and nail polish that are packaged with a cosmetic tray. The cosmetic tray is essentially a two-level plastic blue and purple star-shaped vanity with a plastic mirror and holes for insertion of the various components. All of the components contribute to the imitative role-play activity of dressing-up like a fancy lady, 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 #21794, Play N Pretty Deluxe Beauty 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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