The tariff classification of Dazzling Dreams Glamour Dress Up Hat Box Set from China

NY D84250 November 9, 1998 CLA-2-95:RR:NC:SP:225 D84250 CATEGORY: Classification TARIFF NO.: 9503.70.0000 James O'Hara Stein Shostak Shostak & O'Hara 515 South Figueroa St. Suite 1200 Los Angeles, CA 90071-3329 RE: The tariff classification of Dazzling Dreams Glamour Dress Up Hat Box Set from China Dear Mr. O'Hara: In your letter dated Oct. 27, 1998 you requested a tariff classification ruling on behalf of your client Funrise Toy Corporation. The product, Item No. 20902, called Dazzling Dreams Glamour Dress Up Hat Box Set, is manufactured in China. It consists of a cardboard box which simulates a hat box. The box contains three hats, a small mirror, a comb and a tiara. The products would be used by a young child in the classic play activity of make believe dress up. Although your letter describes the three hats as flimsy, it is the opinion of this office that the hats, as well as the other products in the "hat box" would be classified in different headings in the HTS if they were separately imported. However, we note two paragraphs from the Explanatory Notes for 9503 which state: Collections of articles, the individual items of which if presented separately would be classified in other headings in the Nomenclature, are classified in this Chapter when they are put up in a form clearly indicating their use as toys. Subject to substantiated classification in heading 95.03 and for the purpose of this subheading: (i) "sets" are two or more different types of articles (principally for amusement), put up in the same packing for retail sale without repacking. Simple accessories or objects of minor importance intended to facilitate the use of the articles may also be included. It is the opinion of this office that the above paragraphs apply to the instant product. Your sample is returned as requested. The applicable subheading for item 20902 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys;....: 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 J. Wong at (212) 466-5538. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division