J85127 J8 Ruling Active

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

Issued June 2, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You have submitted a sample of a “Jewelry and Nail Beauty Set” assortment identified as item #932426. The first set is packaged inside a pink heart-shaped glitter box that measures approximately 2 inches in height and 7 inches across. The box contains 1 silver and pink plastic necklace with a large heart-shaped imitation gem locket and a smaller circular imitation gem, pink plastic fingernails, and a sheet of plastic jewel stickers depicting hearts and other geometric shapes. The second set is packaged inside a purple glitter flower-shaped box that measures approximately 2 inches in height and 7 inches across. The box contains 1 plastic purple necklace with a heart-shaped imitation gem in its center surrounded by three circular imitation gems, 2 purple heart-shaped plastic imitation gem rings, 2 purple plastic star-shaped earrings, purple plastic fingernails, and a sheet of plastic jewel stickers depicting hearts and other geometric shapes. The third set is packaged inside a blue star-shaped glitter box that measures approximately 2 inches in height and 7 inches across from point-to-point. The box contains 1 plastic mirror, 2 blue plastic heart-shaped earrings, 2 blue plastic heart-shaped imitation gem rings, blue plastic fingernails, and 1 sheet of plastic jewel stickers depicting hearts and other geometric shapes. The ostentatious design of the sets described above, the manner in which they are put up for retail sale, their packaging and marketing, and their channel of trade clearly indicates that the articles are not age-appropriate for everyday use. Instead the articles are put up as toys in a manner that indicates glamorous lady role-play for very young children. You samples are being returned as requested.

CBP rationale

The applicable subheading for the “Jewelry and Nail Beauty Set” assortment identified as item #932426 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 J85127 June 2, 2003 CLA-2-95:RR:NC:SP:225 J85127 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a dress-up set assortment from China. Dear Ms. Aldinger: In your letter dated May 13, 2003, you requested a tariff classification ruling. You have submitted a sample of a “Jewelry and Nail Beauty Set” assortment identified as item #932426. The first set is packaged inside a pink heart-shaped glitter box that measures approximately 2 inches in height and 7 inches across. The box contains 1 silver and pink plastic necklace with a large heart-shaped imitation gem locket and a smaller circular imitation gem, pink plastic fingernails, and a sheet of plastic jewel stickers depicting hearts and other geometric shapes. The second set is packaged inside a purple glitter flower-shaped box that measures approximately 2 inches in height and 7 inches across. The box contains 1 plastic purple necklace with a heart-shaped imitation gem in its center surrounded by three circular imitation gems, 2 purple heart-shaped plastic imitation gem rings, 2 purple plastic star-shaped earrings, purple plastic fingernails, and a sheet of plastic jewel stickers depicting hearts and other geometric shapes. The third set is packaged inside a blue star-shaped glitter box that measures approximately 2 inches in height and 7 inches across from point-to-point. The box contains 1 plastic mirror, 2 blue plastic heart-shaped earrings, 2 blue plastic heart-shaped imitation gem rings, blue plastic fingernails, and 1 sheet of plastic jewel stickers depicting hearts and other geometric shapes. The ostentatious design of the sets described above, the manner in which they are put up for retail sale, their packaging and marketing, and their channel of trade clearly indicates that the articles are not age-appropriate for everyday use. Instead the articles are put up as toys in a manner that indicates glamorous lady role-play for very young children. You samples are being returned as requested. The applicable subheading for the “Jewelry and Nail Beauty Set” assortment identified as item #932426 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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