J89242 J8 Ruling Active

The tariff classification of a "Play ‘N Pretty Cosmetic Set" from China.

Issued September 19, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted a sample of a “Play ‘N Pretty Cosmetic Set” identified as item number 22167. The toy set consists of 1 red lipstick, 1 pink plastic ring, 1 blue eye shadow, 1 green eye shadow, 1 pink heart-shaped blush, 1 sheet of star-shaped stickers, and one 2” pouch with chain that are packaged together in a hanging plastic bag. The ostentatious design of the articles, 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 for everyday use. Instead the articles are designed for use together by a child during imitative activity whereby a child role-plays as a fancy lady.

CBP rationale

The applicable subheading for the “Play ‘N Pretty Cosmetic Set” identified as item number 22167 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 J89242 September 19, 2003 CLA-2-95:RR:NC:SP:225 J89242 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 “Play ‘N Pretty Cosmetic Set” from China. Dear Ms. Price: In your letter dated September 12, 2003, you requested a tariff classification ruling. You submitted a sample of a “Play ‘N Pretty Cosmetic Set” identified as item number 22167. The toy set consists of 1 red lipstick, 1 pink plastic ring, 1 blue eye shadow, 1 green eye shadow, 1 pink heart-shaped blush, 1 sheet of star-shaped stickers, and one 2” pouch with chain that are packaged together in a hanging plastic bag. The ostentatious design of the articles, 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 for everyday use. Instead the articles are designed for use together by a child during imitative activity whereby a child role-plays as a fancy lady. The applicable subheading for the “Play ‘N Pretty Cosmetic Set” identified as item number 22167 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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