I88987 I8 Ruling Active

The tariff classification of a Twirlie Girl Nail Set from China.

Issued December 5, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The submitted sample, Item #21809, Twirlie Girl Nail Set, is a toy set that consists of 12 assorted size plastic fingernails, 6 bottles of assorted colored nail polish, 4 plastic rings (blue, purple, and 2 flower-shaped), 4 sheets of stickers, and 2 heart shaped emery boards packaged inside a circular shaped plastic container with indentations that conform to the shape of the various articles for storage purposes. The center of the container has a plastic protuberance that a child can spin or “twirl” that corresponds to the days of the week and allows a child to “randomly” select her daily accessories. The toy set is designed for a child six years of age and older to role-play as a fancy lady.

CBP rationale

The applicable subheading for Item #21809, Twirlie Girl Nail 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

NY I88987 December 5, 2002 CLA-2-95:RR:NC:SP:225 I88987 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Shirley Price Funrise Toy Corporation 6115 Variel Avenue Woodland Hills, CA 91367-3727 RE: The tariff classification of a Twirlie Girl Nail Set from China. Dear Ms. Price: In your letter dated November 1, 2002, you requested a tariff classification ruling. The submitted sample, Item #21809, Twirlie Girl Nail Set, is a toy set that consists of 12 assorted size plastic fingernails, 6 bottles of assorted colored nail polish, 4 plastic rings (blue, purple, and 2 flower-shaped), 4 sheets of stickers, and 2 heart shaped emery boards packaged inside a circular shaped plastic container with indentations that conform to the shape of the various articles for storage purposes. The center of the container has a plastic protuberance that a child can spin or “twirl” that corresponds to the days of the week and allows a child to “randomly” select her daily accessories. The toy set is designed for a child six years of age and older to role-play as a fancy lady. The applicable subheading for Item #21809, Twirlie Girl Nail 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. 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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