F85028 F8 Ruling Active

The tariff classification of the "Fantasy Dress-up Set" made in China.

Issued April 20, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The sample, "Fantasy Dress-UP" product number #20260 consists of a feather purse, fancy soft soled shoes, a round princess hat with feather, a plastic necklace and a plastic magic play ring. The purse, shoes, and hat are all of flimsy construction. According to your letter this product is designed for children's use when they are "playing dress up" or "role playing" a glamorous person, such as a Hollywood star. These articles are all packaged together in a manner indicating their use as toys.

CBP rationale

The applicable subheading for the "Fantasy Dress-UP", product number #20260 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

PD F85028 April 20, 2000 CLA-2-95: D13 F85028 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Frank Gomez World Exchange, Inc. 6011 Avion Drive, Suite 202 Los Angeles, Ca 90045 RE: The tariff classification of the "Fantasy Dress-up Set" made in China. Dear Mr. Gomez: In a letter dated March 13, 2000, you requested a tariff classification ruling on behalf or your client, Consolidated Stores Corp. A sample was provided. The sample, "Fantasy Dress-UP" product number #20260 consists of a feather purse, fancy soft soled shoes, a round princess hat with feather, a plastic necklace and a plastic magic play ring. The purse, shoes, and hat are all of flimsy construction. According to your letter this product is designed for children's use when they are "playing dress up" or "role playing" a glamorous person, such as a Hollywood star. These articles are all packaged together in a manner indicating their use as toys. The applicable subheading for the "Fantasy Dress-UP", product number #20260 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 is 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. Your sample will be returned under a separate cover. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine

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