CBP Ruling J83316 — The tariff classification of a toy nail dress-up set from China.

Tariff classification

Headings: 9503

Product description

The submitted sample, Item #21828, Play N Pretty Beauty Blaze Nail Purse, is a toy dress-up nail set designed for children that consists of a pink plastic case with a zippered closure and two plastic straps, and a pink insert containing form-fitting indentations. These indentations accommodate 1 pink rubber toe separator decorated with hearts, 1 purple toe separator decorated with flowers, 1 pink emery board decorated with ladybugs, 3 bottles of glitter nail polish (blue, purple, and red) and two flower-shaped foam rings (blue and purple) that can be worn on the toes. 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 #21828, Play N Pretty Beauty Blaze Nail Purse, 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 J83316 March 28, 2003 CLA-2-95:RR:NC:SP:225 J83316 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 nail 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 #21828, Play N Pretty Beauty Blaze Nail Purse, is a toy dress-up nail set designed for children that consists of a pink plastic case with a zippered closure and two plastic straps, and a pink insert containing form-fitting indentations. These indentations accommodate 1 pink rubber toe separator decorated with hearts, 1 purple toe separator decorated with flowers, 1 pink emery board decorated with ladybugs, 3 bottles of glitter nail polish (blue, purple, and red) and two flower-shaped foam rings (blue and purple) that can be worn on the toes. 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 #21828, Play N Pretty Beauty Blaze Nail Purse, 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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