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NY J83782

April 29, 2003

CLA-2-95:RR:NC:SP:225 J83782


TARIFF NO.: 9503.70.0000

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

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

Dear Ms.Grego:

In your letter dated April 21, 2003, you requested a tariff classification ruling.

You have submitted a sample of “Up to Date” identified as Item #80517A, which is part of a “Jewelry Fashion Assortment” identified as SKU 815497. The sample consists of 1 textile pouch with a yellow drawstring, 1 green and yellow plastic translucent platform shoe, and 1 elastic pony tail holder decorated with a glitter flower. The pouch is colored green with a pattern of purple and pink ovals and measures approximately 3-1/2 inches in height and 2-1/4 inches in width. The plastic shoe measures approximately 1-1/2 inches in height and 2-1/2 inches in length and has a small chain with metal ring attached to the top of the heel. The plastic shoe and the pony tail holder can fit inside the pouch. The articles are packaged on a hanging blister card. It is the opinion of this office that these goods are put up in a manner that indicates glamorous lady role-play for very young children.

Your sample is being returned as requested.

The applicable subheading for Item # Item #80517A, “Up to Date”, 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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