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NY J89387

October 1, 2003

CLA-2-95:RR:NC:SP:225 J89387


TARIFF NO.: 9503.70.0000

Ms. Linda Lauro
Commonwealth Toy & Novelty Co., Inc.
45 West 25th Street, 5th Floor
New York, NY 10010

RE: The tariff classification of a “Princess Gift Set” from China and/or Hong Kong.

Dear Ms. Lauro:

In your letter dated September 17, 2003, you requested a tariff classification ruling.

You submitted a sample of a “Princess Gift Set” (no item number) that consists of a textile wand with sound chip, a bejeweled textile tiara, a textile sash, and a textile “crown” chair cover packaged together as a set. The white textile wand made of textile covered styrofoam measures approximately 11-1/2 inches in length with a white foam star at its end. The star measures approximately 5 inches in height and 6 inches across from point-to-point. Inside the star is a sound chip that emits a twinkling sound when the wand is moved. The tiara measures approximately 5 inches in height and is secured with an elastic strap band. The tiara is decorated with faux jewels and silver glitter. The white sash has the word “Princess” sewn on it in pink letters and has silver frill at its end. The chair cover measures approximately 20 inches in height x 20 inches across and is made of red plush textile material. The cover has a gold crown pattern in its center, with the crown decorated with multi-colored faux jewels. Beneath the crown, the word “Princess” is sewn in yellow letters against a pink background. The chair cover slips over the back of a chair to transform the chair into a “throne” and is used for decorative purposes only. It is not intended to protect a chair. The articles all work together to create a play environment for a young girl role-playing as a princess.

The applicable subheading for the “Princess Gift Set” 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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