The tariff classification of a dress-up set from China

N233836 October 26, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Robin West Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a dress-up set from China Dear Ms. West: In your letter dated June 26, 2012, you requested a tariff classification ruling. A sample of the “Wig Play Set,” SKU number 161161, and the “Hair Extensions,” SKU number 120092, were received with your inquiry. The wig play set includes a false piece of hair that attaches to a child’s head with a claw clip, sunglasses, 2 barrettes, an elastic ponytail holder, a pair of plastic imitation toy earrings and a toy microphone that lights up. The item is packaged in a cardboard box with a drawing of a girl wearing several of the components. The combination of articles are put up in a manner indicating that they are intended to be used by young girls, 5 years of age and older, that are imitating and dressing up as glamorous women or rock stars. The applicable subheading for the “Wig Play Set” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free. Your inquiry does not provide enough information for us to give a classification ruling on the “Hair Extensions,” SKU number 120092. Your request should include a material breakdown by composition (i.e. plastic, braided hair and hair extensions), weight of each material and associated cost of each material. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include the material we have returned to you. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Thomas J. Russo Director National Commodity Specialist Division