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NY J83355

March 17, 2003

CLA-2-95:RR:NC:SP:225 J83355


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 #20970, Play N Pretty Glamour Train Case, is a toy dress-up set that consists of a blue plastic train case with two drawers that slide horizontally to reveal a third drawer below. Each draw has form-fitting indentations to accommodate its articles. One sliding draw contains 1 pink rubber toe separator, 2 bottles of glitter nail polish, and 1 heart-shaped emery board decorated with printed flowers. The second sliding drawer contains 2 red lipsticks, 1 plastic pink heart-shaped ring, 1 plastic green gem ring, and three plastic hair clips (pink, green, and blue). The third drawer, below the sliding drawers contains 2 flower-shaped hair clips (green and blue), body jewelry, 1 heart-shaped pendant, 1 pink elastic bracelets with “puffballs” on each end, and 1 white elastic bracelet with “puffballs” on each end. All of the articles contribute to the imitative role-play activity of dressing-up like a grown-up, and are put up in a manner indicating their use as a toy for the amusement of children. The train case measures approximately 7 inches in height x 6-1/2 inches in width x 4 inches in depth. The train case is made of rigid plastic with a hinged opening, latch closure, plastic handle, with an optional blue textile strap. The train case is decorated with depictions of assorted colored luggage and is designed to allow the young girl to transport the dress-up articles in her role-play as a grown-up.

The applicable subheading for Item #20970, Play N Pretty Glamour Train Case, 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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