NY 863469: The tariff classification of toy sets from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                             NY 863469

June 12, 1991

CLA-2-95:S:N:N3D:225 863469  

CATEGORY:  Classification

TARIFF NO.: 9503.70.8000  

Mr. Fred Goris
Fisher-Price, Division of
The Quaker Oats Company
636 Girard Avenue
East Aurora, New York  14052-1885 

RE:  The tariff classification of toy sets from China

Dear Mr. Goris:

        In your letter dated May 14, 1991, you requested a tariff
classification ruling.  

        Two samples were submitted with your inquiry.  The first
item number 2059 is called "The Shopping Purse Set".  This set
includes a textile purse with plastic frame, a fake calculator,
plastic money, plastic coupons, a plastic key and a comb.  The
articles sold with the purse allow a child to imitate the grown
up activity of preparing to go shopping.  
 
     Item number 2057 is called "The Glamour Purse Set".  This
set consists of a textile purse which when opened displays a
mylar mirror and imitation eye shadows, three pieces of plastic
jewelry (necklace, earrings and bracelet), a toy lipstick,
atomizer, nail polish bottle and make-up brush.  All these items
put up together enable a child to play a glamorous grown up lady. 
Your samples are being returned as requested.

        The applicable subheading for the "The Shopping Purse Set
and The Glamour Purse Set" will be 9503.70.8000, Harmonized
Tariff Schedule of the United States (HTS), which provides for 
other toys, put up in sets or outfits, and parts and accessories
thereof: other: other.  The duty rate will be 6.8 percent ad
valorem.       

        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,


                                   
  
                                 Jean F. Maguire
                                      Area Director
                                      New York Seaport