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NY J88746




September 17, 2003

CLA-2-95:RR:NC:SP:225 J88746

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a “Sparkle ‘N Glitter Nail Designer”™ from China.

Dear Mr. Maher:

In your letter dated September 9, 2003, on behalf of Roseart Industries, you requested a tariff classification ruling.

You submitted a sample of a “Sparkle ‘N Glitter Nail Designer”™ identified as style number 5694. The toy set consists of 1,000 nail stickers (foil, sparkle, and jewel), 160 press-on nails, 5 bottles of glitter nail polish, glitter, a roll of foil, nail adhesive, tweezers, a paint brush, and a set of instructions that are packaged inside a cardboard box. By following the instructions, a child 5 years of age and older can derive frivolous amusement by adding polish, glitter, fake jewels, etc. to their nails. The articles are put up in a manner that indicate glamorous lady role-play for very young children. The combinations of articles and, in some instances, the quality of the cosmetic components could not be purchased to actually adorn oneself.

Your sample is being returned as requested.

The applicable subheading for the “Sparkle ‘N Glitter Nail Designer”™ identified as style number 5694 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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