The tariff classification of a toy dress-up set from China.
Issued April 1, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.70.0000
Headings: 9503
Product description
The submitted sample, Item #21621, Play N Pretty Seven Days of Beauty Cosmetics Set, is a toy dress-up set designed for children that consists of 7 shades of lipstick, 7 shades of bottled nail polish, 3 shades of eye shadow, 2 shades of blush, 2 shades of lip gloss, and 1 sheet of flower-shaped body gems. Pink hearts decorate the lipstick cases and the nail polish bottle caps. These articles are arranged in a clockwise fashion on a purple plastic insert with indentations to accommodate them. Next to the articles, are labels with the respective days of the week that suggest the proper cosmetics and body gems to wear on that particular day. The toy set is packaged in a cardboard box with a window display front. Although you have indicated that the components of this retail package should be considered and classified within other provisions of the tariff, it is the opinion of this office that these goods are put up in a manner that indicate glamorous lady role play for very young children. The combinations of articles and, in some instances, the quality of the cosmetic components could not be purchased to actually adorn oneself. These goods are put up in a manner indicating use as a toy.
CBP rationale
The applicable subheading for Item #21621, Play N Pretty Seven Days of Beauty Cosmetics 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 J82694 April 1, 2003 CLA-2-95:RR:NC:SP:225 J82694 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 submitted sample, Item #21621, Play N Pretty Seven Days of Beauty Cosmetics Set, is a toy dress-up set designed for children that consists of 7 shades of lipstick, 7 shades of bottled nail polish, 3 shades of eye shadow, 2 shades of blush, 2 shades of lip gloss, and 1 sheet of flower-shaped body gems. Pink hearts decorate the lipstick cases and the nail polish bottle caps. These articles are arranged in a clockwise fashion on a purple plastic insert with indentations to accommodate them. Next to the articles, are labels with the respective days of the week that suggest the proper cosmetics and body gems to wear on that particular day. The toy set is packaged in a cardboard box with a window display front. Although you have indicated that the components of this retail package should be considered and classified within other provisions of the tariff, it is the opinion of this office that these goods are put up in a manner that indicate glamorous lady role play for very young children. The combinations of articles and, in some instances, the quality of the cosmetic components could not be purchased to actually adorn oneself. These goods are put up in a manner indicating use as a toy. The applicable subheading for Item #21621, Play N Pretty Seven Days of Beauty Cosmetics 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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