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

NY J81932 March 28, 2003 CLA-2-95:RR:NC:SP:225 J81932 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Shirley Price Funrise Toy Corporation 6115 Variel Avenue Woodland Hills, CA 91367-3727 RE: The tariff classification of a toy nail dress-up set from China. Dear Ms. Price: In your letter dated February 27, 2003, you requested a tariff classification ruling. The sample submitted, Item #21690, Play N Pretty Little Looks Nail Set, is a toy nail dress-up set designed for children that consists of a purple plastic bag with a clear plastic front, a clear plastic handle, a flower-shaped holographic snap closure, and a clear plastic insert containing form-fitting indentations. These indentations accommodate 1 pink rubber toe separator, 1 pink emery board, 1 bottle of purple glitter nail polish, and 1 bottle of orange glitter nail polish. Both of these bottles are decorated with an image of a flower. The bag also has an interior holographic cardboard backing. Although you have indicated that the components of this retail package should be considered and classified within other provisions of the tariff, it is the opinion of this office that these goods are put up in a manner that indicate glamorous lady role play for very young children. The combinations of articles and, in some instances, the quality of the cosmetic components could not be purchased to actually adorn oneself. These goods are put up in a manner indicating use as a toy. The applicable subheading for Item #21690, Play N Pretty Little Looks Nail Set, 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division