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NY F84490




April 7, 2000

CLA-2-95:RR:NC:SP:225 F84490

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Ms. Bernice Rudd
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a child’s dress up set from China

Dear Ms. Rudd:

In your letter dated March 13, 2000, received in this office on March 17, 2000, you requested a tariff classification ruling.

A sample of the “Princess Gift Set,” stock number 96016, was submitted with your inquiry. The item consists of a tiara, necklace, bracelet, earrings, hand mirror, gloves and a sequin shoulder bag. The set is intended for use by children ages 3 and up in the activity of playing “dress-up.” The components possess a gaudy and overly mature design, which are consistent with the “princess” theme. All the items are packaged inside a window display box that pictures a little girl wearing the contents of the package.

The play activity of "dress up" involves role playing in the form of imitating a particular grown up behavior or occupation such as a model, bride, fireman, or princess. When the goods, described above, are imported packaged together as a set for retail sale they are considered a toy set for classification purposes. This office notes, however, that in the event the goods are separately imported, they would not be recognized as toys and would be classified elsewhere in the tariff.

The applicable subheading for the “Princess Gift Set,” stock number 96016, 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 J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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