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NY J82664




March 24, 2003

CLA-2-95:RR:NC:SP:225 J82664

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 submitted sample, Item #21882, Play N Pretty Butterfly Cosmetic Compact, is a toy dress-up set consisting of 1 blue and white beaded elastic bracelet, 1 purple and white beaded elastic bracelet, and three plastic pink butterfly-shaped containers decorated with glitter. Each butterfly measures approximately 1/8 inch in height and 6 inches across (from wing-to-wing) with heart-shaped, moon-shaped, and flower-shaped plastic depressions. These depressions are filled with blush, lip gloss and eye shadow of various shades, including pink, orange, red, blue, green, yellow, and purple. Also included are two foam tipped applicators. All of the articles are packaged together for retail sale in a pink, purple green, and orange cardboard box with a display window handle. 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 6 years of age and older during imitative role-play activity whereby a child pretends to dress-up like a grown-up.

The applicable subheading for Item #21882, Play N Pretty Butterfly Cosmetic Compact, 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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