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NY J82257




March 18, 2003

CLA-2-95:RR:NC:SP:225 J82257

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Ms. Shirley Price
Funrise Toy Corporation
6115 Variel Avenue
Woodland Hills, CA 91367-3727

RE: The tariff classification of a toy dress-up set from China.

Dear Ms. Price:

In your letter dated February 27, 2003 you requested a tariff classification ruling.

The sample submitted, Item #31351, Play N Pretty Beauty Blaze Cosmetic Purse, is a toy dress-up set that contains 1 flower-shaped mirror, 1 green flower-shaped hair clip decorated with glitter, 1 pink lipstick, 1 orange lipstick, 6 containers of various colored eye shadow, and two cotton-tipped makeup applicators. The articles are packaged inside a pink plastic zippered bag with two clear plastic handles and a window display front. The bag measures approximately 6-1/2 inches in height x 5-1/2 inches in width x 1 inch in depth and is decorated with a plastic pink and blue butterfly that has an attached string of white glitter beads. All of the components contribute to the imitative role-play activity of dressing-up like a fancy lady, and the gaudy appearance of the components and the manner in which they are put up indicates their use as a toy for the amusement of children.

The applicable subheading for Item #31351, Play N Pretty Beauty Blaze Cosmetic Purse, 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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