The tariff classification for a toy set imported from either China or Taiwan.

PD G89761 April 18, 2001 CLA-2-95;CO:CH:D12 G89761 CATEGORY: Classification TARIFF NO.: 9503.70.000 Laura Denny Customs Compliance Manager CBT International, Inc. 110 West Ocean Boulevard-Suite 728 Long Beach, California 90802 RE: The tariff classification for a toy set imported from either China or Taiwan. Dear Ms. Denny: In your letter of April 4, 2001, you requested a classification ruling in behalf of your client, Imperial Toy Corporation, 2060 East 76th Street, Los Angeles, California, 90021-1309, for a fashion fun kit. Item 21023 “Petite Miss Fashion Fun”’ consists of glitter nail polish, body gel, lip gloss, nail decos, imitation bangle and 2 imitation rings in a metal miniature cosmetic trunk. The trunk has a hinged top and a plastic handle for carrying. The components are packaged inside the miniature trunk and a cardboard header is affixed to the top handles that pictures the contents and indicates the product is intended for ages 5 and up. The item will be imported through the Port of Los Angeles/Long Beach. Your sample is being returned under separate cover. The applicable subheading for all set 21023 will be 9503.70.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits…….”.The rate of duty will be free. Cosmetics are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U. S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553. 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, Robyn Dessaure Port Director Chicago, Illinois