L88868 L8 Ruling Active

The tariff classification of Dress-up Sets from China

Issued November 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

Item 83236, Barbie Mermaidia fashion bag set, consists of a bag, shoes, keychain, 2 hair picks, and tissue box, sunglasses and sunglass case. These items are all packaged together in a window box. All of the components contribute to the imitative role-play activity of dressing-up. Item 83242, Barbie Mermaidia fashion bag set, consists of a bag, sunglasses, sunglass case, lipstick, necklace, and money pouch. These items are all packaged together in a window box. All of the components contribute to the imitative role-play activity of dressing-up. Item 83247, Barbie Mermaidia purse sets, consists of a bag and earrings. These items are all packaged together on a header card. All of the components contribute to the imitative role-play activity of dressing-up. Item 83258, Barbie Mermaidia fashion bag set, consists of a bag, sunglasses, sunglass case, comb, brush, mirror, tissue box, lipstick, and 2 hairclips. These items are all packaged together in a window box. All of the components contribute to the imitative role-play activity of dressing-up. Item 89197, gloves with eye mask set, consists of gloves, eye mask, tiara and headband. These items are all packaged together on a card. All of the components contribute to the imitative role-play activity of dressing-up.

CBP rationale

The applicable subheading for Items 83236, 83242, 83247, 83258, and 89197 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced sized-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other toys, pit up in sets or outfits, and parts and accessories thereof.

Full text

NY L88868 November 22, 2005 CLA-2-95:RR:NC:SP:225 L88868 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Geoffrey Greenberg Creative Designs International, Ltd. 207 East Pennsylvania Blvd. Feasterville, PA 19053 RE: The tariff classification of Dress-up Sets from China Dear Mr. Greenberg: In your letter dated November 15, 2005 you requested a tariff classification ruling. Item 83236, Barbie Mermaidia fashion bag set, consists of a bag, shoes, keychain, 2 hair picks, and tissue box, sunglasses and sunglass case. These items are all packaged together in a window box. All of the components contribute to the imitative role-play activity of dressing-up.    Item 83242, Barbie Mermaidia fashion bag set, consists of a bag, sunglasses, sunglass case, lipstick, necklace, and money pouch. These items are all packaged together in a window box. All of the components contribute to the imitative role-play activity of dressing-up.    Item 83247, Barbie Mermaidia purse sets, consists of a bag and earrings. These items are all packaged together on a header card. All of the components contribute to the imitative role-play activity of dressing-up.    Item 83258, Barbie Mermaidia fashion bag set, consists of a bag, sunglasses, sunglass case, comb, brush, mirror, tissue box, lipstick, and 2 hairclips. These items are all packaged together in a window box. All of the components contribute to the imitative role-play activity of dressing-up.    Item 89197, gloves with eye mask set, consists of gloves, eye mask, tiara and headband. These items are all packaged together on a card. All of the components contribute to the imitative role-play activity of dressing-up. The applicable subheading for Items 83236, 83242, 83247, 83258, and 89197 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced sized-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other toys, pit 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 J. Wong at 646 733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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