J81927 J8 Ruling Active

The tariff classification of a dress-up set from China.

Issued March 11, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The submitted sample, Item #21799, Play N Pretty Mini Looks Beauty Set, is a toy dress-up set that consists of 1 purple gaudy plastic ring decorated with silver glitter, 1 container of pink make-up, and silver and purple tiny gems that can affixed to the skin. The components are packaged inside form-fitting indentations in a clear plastic sleeve that fits inside a pink 3-1/2” plastic handbag with a display window. The handbag has a plastic handle and a flower shaped snap for closure. In the opinion of this office, the instant sample is a toy dress-up set with all of the articles working together for a young girl role-playing as a grown-up.

CBP rationale

The applicable subheading for Item #21799, Play N Pretty Mini Looks Beauty 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 J81927 March 11, 2003 CLA-2-95:RR:NC:SP:225 J81927 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 dress-up set from China. Dear Ms. Price: In your letter dated February 27, 2003, you requested a tariff classification ruling. The submitted sample, Item #21799, Play N Pretty Mini Looks Beauty Set, is a toy dress-up set that consists of 1 purple gaudy plastic ring decorated with silver glitter, 1 container of pink make-up, and silver and purple tiny gems that can affixed to the skin. The components are packaged inside form-fitting indentations in a clear plastic sleeve that fits inside a pink 3-1/2” plastic handbag with a display window. The handbag has a plastic handle and a flower shaped snap for closure. In the opinion of this office, the instant sample is a toy dress-up set with all of the articles working together for a young girl role-playing as a grown-up. The applicable subheading for Item #21799, Play N Pretty Mini Looks Beauty 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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