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NY J85331

June 6, 2003

CLA-2-95:RR:NC:SP:225 J85331


TARIFF NO.: 9503.70.0000

Ms. Lisa Y. Vega-Pravato
Walt Disney Parks and Resorts
P.O. Box 10000
Lake Buena Vista, FL 32830-1000

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

Dear Ms. Vega-Pravato:

In your letter dated May 29, 2003, you requested a tariff classification ruling.

You submitted two samples from your Cinderella, Belle, Snow White, Aurora, and Jasmine toy dress-up set assortment (no item numbers). Each set contains 1 pair of gloves, 1 purse, and 1 toy wand which are color coordinated and have a heart-shaped plastic glitter clip with a picture of the Disney character attached to them. For example, the gloves, purse, and toy wand for Belle are gold colored to match her attire in the Disney film. Each purse has a carrying strap, is decorated with glitter, and has a hook and loop closure. Each toy wand measures approximately 12 inches in length and is decorated on top with faux fur, imitation jewels, and ribbons. The toy sets are packaged on paperboard hang cards.

The ostentatious design of the sets described above, the manner in which they are put up for retail sale, their packaging and marketing, and their channel of trade clearly indicates that the articles are not age-appropriate for everyday use. Instead the articles are put up as toys in a manner that indicates glamorous role-play as a princess for very young children.

Your samples are being returned as requested.

The applicable subheading for the Cinderella, Belle, Snow White, Aurora, and Jasmine toy dress-up sets (no item numbers) will be 9503.70.000, 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.

We are unable to rule on the Tinkerbell sample without a component material breakdown of the gloves, purse, toy wand and their attached heart-shaped clips, and a value breakdown of each of these items. Should you still wish a ruling on Tinkerbell, please resubmit the sample with the requested information. Tinkerbell can not be classified within 9503.70.

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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