The tariff classification of a Petite Miss Treasure Totes from China or Taiwan.
Issued October 22, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.70.0000
Headings: 9503
Product description
All the items are packaged together in a clear hexagonal hinged PVC case. The case is decorated on its plastic handle with yellow faux fur. The packaging can be used as a purse as part of the dress-up play. This sample contained so many age appropriate articles this office initially questioned whether it was a toy. However, although a borderline example of a dress-up set, the sample appears to be collection of articles working together 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 Treasure Totes 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 I87337 October 22, 2002 CLA-2-95:RR:NC:SP:225 I87337 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 Treasure Totes from China or Taiwan. Dear Ms. Denny: In your letter dated October 1, 2002, on behalf of Imperial Toy Corporation, you requested a tariff classification ruling. The sample submitted, Petite Miss Treasure Totes, is a toy dress-up set consisting of 2 small hinged flower shaped plastic hair clips, 2 large flower shaped ponytail holders, 1 pink lip gloss, 1 blue lip gloss, 1 plastic bracelet, and star shaped plastic stick-ons which can be used as jewelry or to decorate the hairclips, ponytail holders, etc. All the items are packaged together in a clear hexagonal hinged PVC case. The case is decorated on its plastic handle with yellow faux fur. The packaging can be used as a purse as part of the dress-up play. This sample contained so many age appropriate articles this office initially questioned whether it was a toy. However, although a borderline example of a dress-up set, the sample appears to be collection of articles working together for the amusement of a child aged five years and older simulating dressing-up as an adult. The applicable subheading for the Petite Miss Treasure Totes 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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