The tariff classification of a child's dress up set from China

NY 818017 January 31, 1996 CLA-2-95:RR:NC:FC: 225 818017 CATEGORY: Classification TARIFF NO.: 9503.70.0030 Ms. Bonita Pineiro Horowitz & Marcus Associates 200 Fifth Avenue Suite 606 New York, New York 10010 RE: The tariff classification of a child's dress up set from China Dear Ms. Pineiro: In your letter dated January 2, 1996 you requested a tariff classification ruling. The submitted sample is called a "Princess Sweetheart" set. Designed for children ages 3 and over, the set is intended for a child to dress up as a princess to attend a ball at the palace. The article consists of an imitation, jewel studded, headband, lace gloves, shoulder bag, earrings, choker, three rings and an invitation card. The headband, earrings and rings are all made of plastic. In a phone conversation you indicated that the entire set would be imported in its retail package which consists of a window box. The box pictures a little girl wearing some of the contents included in the package. The play activity of "dress up" involves role playing in the form of imitating a particular grown up behavior or occupation such as a model, bride, fireman or policeman. Specifically, this product is used to imitate a princess. The contributing factors toward this end are the invitation card to attend the "ball", the pictured princess on the box and the overly ostentatious jewelry. When the above described goods are imported packaged together as a set for retail sale they are considered a toy set for classification purposes. This office notes, however, that all of the components, when imported separately, are not recognized as toys and would be classified elsewhere in the tariff. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The sample submitted to this office was found to be not legally marked. The applicable subheading for the "Princess Sweetheart" set will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits: other: other. The rate of duty will be free. This ruling is being issued under the provisions of Section 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 J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division