United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J89196 - NY J89245 > NY J89242

Previous Ruling Next Ruling
NY J89242

September 19, 2003

CLA-2-95:RR:NC:SP:225 J89242


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 Cosmetic Set” from China.

Dear Ms. Price:

In your letter dated September 12, 2003, you requested a tariff classification ruling.

You submitted a sample of a “Play ‘N Pretty Cosmetic Set” identified as item number 22167. The toy set consists of 1 red lipstick, 1 pink plastic ring, 1 blue eye shadow, 1 green eye shadow, 1 pink heart-shaped blush, 1 sheet of star-shaped stickers, and one 2” pouch with chain that are packaged together in a hanging plastic bag. The ostentatious design of the articles, 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 for everyday use. Instead the articles are designed for use together by a child during imitative activity whereby a child role-plays as a fancy lady.

The applicable subheading for the “Play ‘N Pretty Cosmetic Set” identified as item number 22167 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

Previous Ruling Next Ruling

See also: