J82156 J8 Ruling Active

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

Issued March 14, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The components are all packaged together on a hanging blister card. All of the components contribute to the imitative role-play activity of dressing-up like a fancy lady, and the ostentatious appearance of the components and the manner in which they are put up indicates their use as a toy for the amusement of children.

CBP rationale

The applicable subheading for Item #21819, Play N Pretty Beauty Cosmetic 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 J82156 March 14, 2003 CLA-2-95:RR:NC:SP:225 J82156 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 toy dress-up set from China. Dear Ms. Price: In your letter dated February 27, 2003, you requested a tariff classification ruling. The sample submitted, Item #21819, Play N Pretty Beauty Cosmetic Set, is a toy dress-up set that contains 1 plastic ring with a fake pink gem, 1 red lipstick, 2 star-shaped containers with blush, 1 heart-shaped container with eye shadow, 1 key case with key chain, and 1 sheet of star-shaped stickers. The components are all packaged together on a hanging blister card. All of the components contribute to the imitative role-play activity of dressing-up like a fancy lady, and the ostentatious appearance of the components and the manner in which they are put up indicates their use as a toy for the amusement of children. The applicable subheading for Item #21819, Play N Pretty Beauty Cosmetic 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

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 →