The tariff classification of a toy set from China

NY G88181 March 27, 2001 CLA-2-95:RR:NC:SP:225 G88181 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a toy set from China Dear Mr. Hoffacker: In your letter dated March 5, 2001, you requested a tariff classification ruling on behalf of K.B. Toys. A sample of the “Braid & Bead Hair” kit, item #5549, accompanied your inquiry. The kit consists of plastic beads, clips, charms, ponytail holders, barrettes, fabric tubes, elastic thread, ribbon, string, metal and plastic hooks, metal ring connectors, hair extensions, combs and instructions. One can create any number of decorative hairstyles with the components of the “Braid & Bead Hair” kit. Instructions provide numerous ideas and illustrations of specific methods of tying knots, creating a barrette, beading one’s hair and so on. All the items are packaged on a blister tray inside an open window display box. The instant product is designed purely for amusement purposes and is viewed as a toy set in accordance with General Rule of Interpretation (GRI) 1. Your sample is being returned as requested. The applicable subheading for the “Braid & Bead Hair” kit, item #5549, 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