C81363 C8 Ruling Active

The tariff classification of a toy dress up set from China

Issued December 4, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

Flight Attendant Travel Kit" Code 588256 (UPC 030588352604). The article consists of several components which include clip-on flight wings, imitation keys on a ring, i.d. card, plastic bag, luggage tag, coin purse, comb, mirror, and sunglasses. The sunglasses are made of plastic frames with plastic lenses. The assorted items are packaged in a window box that pictures a young girl using and/or wearing the components in the set pretending to be a flight attendant. The intent of the product is to enable a child to imitate the role of an adult flight attendant in play activity. The play activity of "dress up" involves role playing in the form of imitating a particular grown up behavior or profession such as a model, bride, fireman or policeman. Specifically, this product is used to imitate a flight attendant. The contributing factors toward this end are the flight wings, i.d. card, commercial airline insignia on all components, and the pictured little girl on the box. 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 clip-on flight wings, i.d. card, plastic bag, luggage tag, coin purse, comb, mirror, and sunglasses, when imported separately, are not recognized as toys and would be classified elsewhere in the tariff. Your sample is being returned as requested. Please note that additional requirements may be imposed on the sunglasses by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Division of Regulatory Guidance 200 C Street, S.W. Washington, D.C. 20204

CBP rationale

The applicable subheading for the "Jr. Flight Attendant Travel Kit" Code 588256 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.

Full text

NY C81363 December 4, 1997 CLA-2-95:RR:NC:SP:225 C81363 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Annette McCormack Meijer, Inc. 2929 Walker Avenue, N.W. Grand Rapids, Michigan 49544-9428 RE: The tariff classification of a toy dress up set from China Dear Ms. McCormack: In your letter dated October 30, 1997, received in this office on November 4, 1997, you requested a tariff classification ruling. The sample submitted is called a "Jr. Flight Attendant Travel Kit" Code 588256 (UPC 030588352604). The article consists of several components which include clip-on flight wings, imitation keys on a ring, i.d. card, plastic bag, luggage tag, coin purse, comb, mirror, and sunglasses. The sunglasses are made of plastic frames with plastic lenses. The assorted items are packaged in a window box that pictures a young girl using and/or wearing the components in the set pretending to be a flight attendant. The intent of the product is to enable a child to imitate the role of an adult flight attendant in play activity. The play activity of "dress up" involves role playing in the form of imitating a particular grown up behavior or profession such as a model, bride, fireman or policeman. Specifically, this product is used to imitate a flight attendant. The contributing factors toward this end are the flight wings, i.d. card, commercial airline insignia on all components, and the pictured little girl on the box. 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 clip-on flight wings, i.d. card, plastic bag, luggage tag, coin purse, comb, mirror, and sunglasses, when imported separately, are not recognized as toys and would be classified elsewhere in the tariff. Your sample is being returned as requested. Please note that additional requirements may be imposed on the sunglasses by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Division of Regulatory Guidance 200 C Street, S.W. Washington, D.C. 20204 The applicable subheading for the "Jr. Flight Attendant Travel Kit" Code 588256 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 J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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