The tariff classification of toy dress-up sets from China

NY F82979 March 6, 2000 CLA-2-95:RR:NC:SP:225 F82979 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Pat Beals Teetot & Co., Inc. 624 North Eckhoff Orange, CA 92868 RE: The tariff classification of toy dress-up sets from China Dear Ms. Beals: In your letter dated February 3, 2000, received in this office on February 9, 2000, you requested a tariff classification ruling. Photographs depicting several styles of “Fancy Hats and Slippers” were submitted with your inquiry. The basic article is composed of a fancy dress hat and matching toy shoes. The items are imported packaged together on a cardboard display titled “Fantasy Playclothes”. The hats and shoes are not available in different sizes, are flimsy in construction and serve no practical use. The hats possess an overly ostentatious design that is identifiable with adult wearing apparel of another era. It is intended that a child will wear the articles in pretending to be a movie star, model or fancy lady. The subject styles, which differ in color and decoration, include item numbers 99738-C33, 99738-C40, 99740-C84, 99740-C51, 99739-C62, and 99739-C73. This office finds that the components, when imported packaged together for retail sale, are put up in a manner indicating their use as toys for the amusement of children in role-play activities. The applicable subheading for the “Fancy Hats and Slippers” identified above 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division