The tariff classification of a toy dress-up set from China.
Issued March 24, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.70.0000
Headings: 9503
Product description
All of the articles with the exception of the mirror and the glitter are decorated with stick-on ladybugs or flowers. The articles contribute to the imitative role-play activity of dressing-up like a grown-up, and their ostentatious appearance and the manner in which they are put up indicates that they are not age-appropriate but rather intended as a toy for the amusement of children.
CBP rationale
The applicable subheading for Item #21815, Play N Pretty Beauty Lip 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 J82681 March 24, 2003 CLA-2-95:RR:NC:SP:225 J82681 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 #21815, Play N Pretty Beauty Lip Set, is a toy dress-up set packaged on a hanging blister card that consists of 1 flower-shaped mirror inside a plastic pink and purple flower-shaped case, 1 pink lipstick, 1 red lipstick, 1 lip gloss, 1 pink heart-shaped blush, 1 flower-shaped blush, 1 glitter butterfly, and 1 purple plastic purse with a snap fastener. All of the articles with the exception of the mirror and the glitter are decorated with stick-on ladybugs or flowers. The articles contribute to the imitative role-play activity of dressing-up like a grown-up, and their ostentatious appearance and the manner in which they are put up indicates that they are not age-appropriate but rather intended as a toy for the amusement of children. The applicable subheading for Item #21815, Play N Pretty Beauty Lip 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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