The tariff classification of toy sets from China

NY C87140 May 14, 1998 CLA-2-95:RR:NC:SP:225 C87140 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. John B. Rehm Dorsey & Whitney LLP 1330 Connecticut Avenue, N.W. Washington, D.C. 20036 RE: The tariff classification of toy sets from China Dear Mr. Rehm: In your letter dated April 17, 1998 you requested a tariff classification ruling on behalf of your client Trendmasters, Inc. The submitted products are the "Cosmetic Party Pazazz", "Nail Party Pazazz" and "Hair Party Pazazz." All three items consist of sundry products packaged inside a rigid plastic container with a shoulder strap. Each container incorporates specially designed compartments and two contain a lighted mirror. The components of the "Cosmetic Party Pazazz" include: three shades each of eye shadow, blush and lip gloss; spoon, assorted make-up brushes, sponge applicator, an empty mirrored compact and a rigid plastic container to store all components. Permanently affixed inside the plastic container is a battery operated lighted mirror, mixing tray, pull out jar tray and specially shaped grooves for placement of the selected make-up brushes and jars. It is intended that the child will mix and segregate their desired colors into the empty compact/trays, thereby, creating their own customized make-up center. The "Nail Party Pazazz" set consists of: six sets of brightly-colored plastic fingernails of varying sizes, 2 jars of colored glitter, one jar each of imitation rhinestones and mylar stars, pink and clear nail polish, adhesive nail tape, transfer decals, magnifier, applicator, sponge, funnel, water bottle and multi tool unit (incorporating a tweezer, nail file and bottle of correction fluid). All these components are fitted into a specially designed, rigid plastic, container with shoulder strap. This container has molded indentations to accommodate the individual pieces of the nail set as well as a work station where the child can place their finger for polishing. The "Hair Party Pazazz" kit includes the following: ten hair extensions, three tubes of hair mascara, one tube of glitter gel, four barrettes, three combs, two butterfly clips and a hair implement unit (incorporating a comb, brush and applicators). All these components are fitted into a specially designed, rigid plastic, container with shoulder strap. The container opens into a vanity station with a battery operated lighted mirror. Below the mirror is a narrow shelf with holes designed to hold the tube preparations in an upright position. A clip is permanently attached to the inside wall of the container to hold the hair extensions in place while the child styles the hair. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The ENs to 9503 provide that, "collections of articles, the individual items of which if presented separately would be classified in other headings in the Nomenclature, are classified in this Chapter when they are put up in a form clearly indicating their use as toys (e.g., instructional toys such as chemistry, sewing, etc., sets)." It is evident that the instant articles are imported packaged together as sets for retail sale and are marketed in a fashion which indicates their use primarily for amusement purposes. This office finds that the goods qualify as toy sets in accordance with GRI 1 of the HTS. The applicable subheading for the "Cosmetic Party Pazazz," "Nail Party Pazazz" and "Hair Party Pazazz," 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 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division