The tariff classification of a "Sparkle ‘N Glitter Nail Designer"™ from China.

NY J88746 September 17, 2003 CLA-2-95:RR:NC:SP:225 J88746 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a “Sparkle ‘N Glitter Nail Designer”™ from China. Dear Mr. Maher: In your letter dated September 9, 2003, on behalf of Roseart Industries, you requested a tariff classification ruling. You submitted a sample of a “Sparkle ‘N Glitter Nail Designer”™ identified as style number 5694. The toy set consists of 1,000 nail stickers (foil, sparkle, and jewel), 160 press-on nails, 5 bottles of glitter nail polish, glitter, a roll of foil, nail adhesive, tweezers, a paint brush, and a set of instructions that are packaged inside a cardboard box. By following the instructions, a child 5 years of age and older can derive frivolous amusement by adding polish, glitter, fake jewels, etc. to their nails. The articles 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. Your sample is being returned as requested. The applicable subheading for the “Sparkle ‘N Glitter Nail Designer”™ identified as style number 5694 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