I87279 I8 Ruling Active

The tariff classification of a Petite Miss Bag O’ Bangles from China or Taiwan.

Issued October 21, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The submitted sample, Petite Miss Bag O’ Bangles, is a toy set that consists of 3 plastic bangles (white, pink, and red), 1 bottle of pink nail polish, 1 plastic heart shaped ring, and lip gloss packaged together in a clear PVC cylindrical case. The case has a zipper and is decorated on top with pink faux fur. The set is designed for the amusement of a child aged five years and older simulating dressing-up as an adult.

CBP rationale

The applicable subheading for the Petite Miss Bag O’ Bangles 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 I87279 October 21, 2002 CLA-2-95:RR:NC:SP:225 I87279 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 RE: The tariff classification of a Petite Miss Bag O’ Bangles from China or Taiwan. Dear Ms. Denny: In your letter dated October 2, 2002, on behalf of Imperial Toy Corporation, you requested a tariff classification ruling. The submitted sample, Petite Miss Bag O’ Bangles, is a toy set that consists of 3 plastic bangles (white, pink, and red), 1 bottle of pink nail polish, 1 plastic heart shaped ring, and lip gloss packaged together in a clear PVC cylindrical case. The case has a zipper and is decorated on top with pink faux fur. The set is designed for the amusement of a child aged five years and older simulating dressing-up as an adult. The applicable subheading for the Petite Miss Bag O’ Bangles 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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