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NY J82354




March 25, 2003

CLA-2-95:RR:NC:SP:225 J82354

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Mr. John A. Schoenig
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

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

Dear Mr. Schoenig:

In your letter dated March 17, 2003, on behalf of your client, Markwins International, you requested a tariff classification ruling.

You have submitted the following samples:

Style #2218500, Overnighter’s Beauty, is a toy dress-up set featuring 60 articles packaged inside a case that resembles a piece of luggage. The case is colored with an alternating pattern of 7 rows of blue circles within white circles followed with blue circles within green circles. The case measures approximately 8 inches in height (when upright) x 12 inches in width x 3 inches in depth, with an exterior constructed of plastic with a wrap-around zipper on three sides. The case has a metal handle and a metal loop on opposite sides to accommodate a strap found inside the case. When unzipped, the case reveals two glued-on non-removable white inserts, one under the lid and one within the recess of the case. The insert under the lid has form fitted indentations that accommodate 14 plastic hair clips of assorted sizes and colors, 1 purple plastic comb, and 1 purple plastic toothbrush. There are also elastic loops that secure 1 rectangular mirror with a purple plastic frame, 2 make-up brushes, 3 foam tipped applicators, 1 purple lip gloss, 1 green lip gloss, 1 purple lip crayon, 1 blue lip crayon, and 1 pink lip crayon. All of the brushes, applicators, and pencils are decorated with glitter. The second insert has form fitted indentations that accommodate bottles of body glitter spray, containers of body glitter, lipstick of various shades, 3 shades of purple eye shadow, 3 shades of pink eye shadow, 4 bottles of glitter nail polish, 1 bottle of blue nail polish, 1 bottle of purple nail polish, and 6 containers of assorted colored powder, two of them glitter.

Style #9228900, Colors in Motion – Glamour Girlz, is a toy dress-up set featuring dozens of articles packaged inside a case that resembles a piece of luggage. The case is colored pink, orange and green and decorated with 1 green and purple flower, 1 orange and purple flower, and 1 pink and purple butterfly. The case measures approximately 14-1/2 inches in height (when upright) x 10 inches in width x 4-1/2 inches in depth, with an exterior constructed of plastic and a wrap-around zipper on three sides. The case has roller wheels on the bottom and an extendable plastic handle. When unzipped, the case reveals two glued-on non-removable pink inserts, one under the lid and one within the recess of the case. The insert under the lid has clear plastic indentations that accommodate body pencils, body crayons, plastic hair clips of assorted sizes and colors and decorated with glitter, textile ponytail holders of assorted colors and decorated with glitter, flower-shaped rings of assorted colors, 1 pink plastic comb decorated with glitter, 1 rectangular mirror framed in pink plastic and decorated with glitter, beaded bracelets of assorted colors, 2 sheets of stars and hearts stickers of assorted colors, 4 buttons with phrases such as “Boys Lie” and “Girls Rule” and 4 stickers with the words “Cool”, “Star”, “Love” and “Diva.” The other insert has form fitted plastic indentations that accommodate bottles of body paint, containers of body glitter, bottles of glitter body spray, bottles of glitter hair gel, containers of glitter hair color, 1 bottle of body lotion, 6 containers of assorted colored glitter lip gloss, 3 foam tipped applicators, 3 lip gloss bottles, 1 makeup brush, lipstick of various shades, 1 container of green eye shadow, 1 container of pink eye shadow and 5 bottles of glitter nail polish of assorted colors.

The ostentatious design of the articles, the manner in which they are put up for retail sale, their packaging and marketing, and their channel of trade clearly indicates that the articles are not age-appropriate for everyday use. Instead the articles are for use together by a child during imitative role-play activity whereby a child pretends to dress-up like a grown-up.

Your samples are being returned as requested.

The applicable subheading for Style #2218500, Overnighter’s Beauty, and Style #9228900, Colors in Motion – Glamour Girlz, 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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