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NY E87903




October 28, 1999

CLA-2-95:RR:NC:SP:225 E87903

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 4202.12.2050

Ms. Patricia Aaront
The Toy Group, Inc.
187 Southgate Crescent
Massapequa Park, N.Y. 11762

RE: The tariff classification of a child’s dress up set and Pullman style suitcase from China

Dear Ms. Aaront:

In your letter dated September 24, 1999, received in this office on October 1, 1999, you requested a tariff classification ruling.

The article, “Bride On The Go,” #1805, consists of a Pullman style suitcase, umbrella, veil, shoes, bouquet, ring and marriage certificate. The suitcase is made of vinyl plastic and measures 18” X 11 ½” X 4”. It features a plastic telescopic handle and wheels. The suitcase has a zipper closure around three of its sides. One side of the case is transparent, allowing full view of the dress up components packaged inside on a flimsy plastic packer tray. A molded plastic handle is affixed at the side for hand carrying. A hangtag affixed to the bag pictures a little girl adorned with the contents of the suitcase and standing next to the bag.

The veil is sized for a child and is permanently attached to a plastic headband. The white ruffled umbrella measures 17 ½” in length and 21” in diameter (opened). The shoes are made of molded rigid plastic and are not constructed in a manner suitable for practical use. These items, when combined with the imitation bridal bouquet, ring and marriage certificate, are intended for use in role-play activity by the child.

It is our opinion that, although the umbrella and veil may have a limited functional use, their size, construction and manner of sale are indicative of their use as toys for amusement purposes. However, the wheeled suitcase neither contributes to the activity of pretending to be a “bride” nor is it considered specially shaped or fitted to contain the articles with which it is sold. This case is not usual packaging for a dress up set and upon removal of its contents, may be filled with any number of personal belongings for storage and/or transport. It is clearly designed for long term repetitive use and must be separately classified.

The applicable subheading for the dress up set components (veil, umbrella, shoes, bouquet, ring and certificate) 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.

The applicable subheading for the suitcase of vinyl plastic will be 4202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, other, other. The rate of duty will be 20 percent ad valorem.

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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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