F85060 F8 Ruling Active

The tariff classification of a toy vanity set from China

Issued April 6, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The items are as follows: 1 – Battery Operated Hair Dryer with Diffuser 1 – Portable Make-Up Holder with Lighted Mirror 1 – Comb 1 – Brush 1 – Barrettes 4 – Hair Curlers 2 – Hair Clips 1 – Perfume Bottle 1 – Ring 1 – Powder Compact (does not include powder) 1 – Lipstick The hair dryer requires one “AA” size battery and the mirror light requires two “AA” size batteries, not included with the set. The articles are made of plastic and retail packaged together as a set indicative for use as a toy. All of the items in the set add to the make believe play of dress up. They are put together to encourage adult role play activity.

CBP rationale

The applicable subheading for the “Table Top Vanity 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.

Full text

PD F85060 April 6, 2000 CLA-2-95:L:OFO:D22 F85060 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Jennifer Calhoun Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a toy vanity set from China Dear Ms. Calhoun: In your letter dated March 24, 2000, you requested a tariff classification ruling. The sample submitted, item #993185, described as “Table Top Vanity Set” consists of numerous toy make-believe items. The items are as follows: 1 – Battery Operated Hair Dryer with Diffuser 1 – Portable Make-Up Holder with Lighted Mirror 1 – Comb 1 – Brush 1 – Barrettes 4 – Hair Curlers 2 – Hair Clips 1 – Perfume Bottle 1 – Ring 1 – Powder Compact (does not include powder) 1 – Lipstick The hair dryer requires one “AA” size battery and the mirror light requires two “AA” size batteries, not included with the set. The articles are made of plastic and retail packaged together as a set indicative for use as a toy. All of the items in the set add to the make believe play of dress up. They are put together to encourage adult role play activity. The applicable subheading for the “Table Top Vanity 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. Sincerely, Eugenio Garza Jr. Port Director Laredo, Texas

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →