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NY E86220




September 17, 1999

CLA-2-95:L:OFO:D22 E86220

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a toy beauty set from China

Dear Mr. Hoffacker:

In your letter dated August 19, 1999, you requested a tariff classification ruling on behalf of your client K.B. Toys.

The sample submitted, item #22298, described as “Pretty Face Beauty Set” consists of numerous toy make-believe items. The items are as follows:

1 – Battery Operated Nail Dryer 3 – Boxes of Nail 1 - Vanity Table (4” x 10”) 1 – Toe Separator 1 – Comb 1 – Nail Brush
1 - Brush 2 – Nail Files
1 - Eye Shadow 6 – Hair Curlers
1 – Shampoo Bottle 1 – Hair Clip
1 – Perfume Bottle 1 - Ring
1 – Hand Lotion Bottle 2 – Ear Rings
1 – Nail Polish Bottle 1 – Lipstick

The working nail dryer requires two size “C” batteries not included with the set. The articles are retail packaged together as a set indicative for use as a toy. All of the items in the set add to the make believe play of dress up. They are put together to encourage adult role play activity.

The applicable subheading for the “Pretty Face Beauty Set” 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.

Sincerely,

Eugenio Garza Jr.
Port Director

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