The tariff classification of a toy beauty set from China

NY 873740 May 18, 1992 CLA-2-95:S:N:N3D:225 873740 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a toy beauty set from China Dear Ms. Aldinger: In your letter dated May 18, 1992, you requested a tariff classification ruling. The article submitted, item number 93125, is called a "Dressing Set". The set consists of 18 pieces which include: a light up mirror, b/o hair dryer with attachment, brush, comb, pretend lipstick, perfume bottle, powder compact, 2 plastic rings, 4 curlers, and 2 hair clips. All of the items are of plastic construction with a very limited functional use. A child would use the set to imitate the grown up activity of grooming oneself. The articles are put up in a manner clearly indicating their use as toys. The set will be imported in a window box ready for retail sale. The applicable subheading for the "Dressing Set" will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The duty rate will be 6.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport