The tariff classification of a toy dress-up set from China.Dear Ms. Price:

NY J82256 March 18, 2003 CLA-2-95:RR:NC:SP:225 J82256 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 dress-up set from China. Dear Ms. Price: In your letter dated February 27, 2003, you requested a tariff classification ruling. The submitted sample, Item #21689, Play N Pretty Little Looks Lip, is a toy dress-up set that contains 1 purple plastic ring decorated with glitter, 1 pink lipstick, 1 flower-shaped mirror, and 3 plastic containers of yellow, green with glitter, and orange makeup. Each plastic container is decorated with a flower. The articles are packaged inside a pink plastic zippered bag with a clear plastic handle that measures approximately 5 inches in diameter and 1-1/2 inches in depth. All of the components contribute to the imitative role-play activity of dressing-up like a fancy lady, and the gaudy appearance of the components and the manner in which they are put up indicates their use as a toy for the amusement of children. The applicable subheading for Item #21689, Play N Pretty Little Looks Lip, 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