The tariff classification of an inflatable vanity table, an inflatable sitting stool, a comb and a brush from China.

NY K83067 February 17, 2004 CLA-2-94:RR:NC:SP:233 K83067 CATEGORY: Classification TARIFF NO.: 9403.70.8010; 9401.80.4045; 9615.11.1000; 9615.11.3000; 9603.29.4010; 9603.29.8010 Ms. Yvonne M.W. Richardson The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of an inflatable vanity table, an inflatable sitting stool, a comb and a brush from China. Dear Ms. Richardson: In your letter dated February 6, 2004, on behalf of KB Toys, you requested a tariff classification ruling. The submitted sample, Disney Princess Inflatable Vanity Set, Style #10207, is composed of: 100% plastic inflatable vanity table, with vinyl patch pockets and an attached inflatable “mirror”, made of a flat mylar surface 100% plastic inflatable sitting stool Plastic comb and brush set In your letter you request classification of the Disney Princess Inflatable Vanity Set under 9503.70.0000 as a toy set. Since the components are totally functioning items, they are not considered toys. The item merely has a toy-like motif. Your sample is being returned as requested. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The Disney Princess Inflatable Vanity Set is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The applicable subheading for the inflatable vanity table will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.” The rate of duty will be free. The applicable subheading for the inflatable sitting stool will be 9401.80.4045, HTS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Other.” The rate of duty will be free. The applicable subheading for the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for "Combs, hair-slides and the like…Of hard rubber or plastics: Combs: Valued not over $4.50 per gross.” The rate of duty will be 14.4 cents per gross plus 2% ad valorem. The applicable subheading for the plastic comb, if valued over $4.50 per gross, will be 9615.11.3000, HTS, which provides for “Combs, hair-slides and the like… Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other.” The rate of duty will be 28.8 cents per gross plus 4.6% ad valorem. The applicable subheading for the plastic brush, if valued not over 40 cents each, will be 9603.29.4010, HTS, which provides for “Toothbrushes, shaving brushes, hair brushes… Other: Valued not over 40 cents each, Hairbrushes.” The rate of duty will be 0.2 cents each plus 7% ad valorem. The applicable subheading for the plastic brush, if valued over 40 cents each, will be 9603.29.8010, HTS, which provides for “Toothbrushes, shaving brushes, hair brushes… Other: Valued over 40 cents each, Hairbrushes.” The rate of duty will be 0.3 cents each plus 3.6% ad valorem. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division