The tariff classification of a toy dress-up set from China

NY H81474 June 14, 2001 CLA-2-95:RR:NC:SP:225 H81474 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 dress-up set from China Dear Mr. Hoffacker: In your letter dated March 15, 2001, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. A sample of the “Fantasy Dress-Up Purse & Jewelry Set”, item #90672, accompanied your inquiry. The set consists of a plastic beaded necklace and a pink sequin purse affixed to a header card. The purse is reminiscent of the flapper style with its sequin fabric, a fringe bottom, marabou trim and a cord shoulder strap. The product is designed and marketed for little girls to simulate dressing up as a glamorous lady. The article 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 “Fantasy Dress-Up Purse & Jewelry Set”, item #90672, 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