The tariff classification of a Barbie Cheerleader Make-up Set, TRU Item No. 64810, from China

NY M87523 November 15, 2006 CLA-2-33:RR:NC:2:240 M87523 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3304.91.0050; 3304.99.5000; 4202.92.9060; 7117.90.5500; 7117.90.7500; 9603.30.2000; 9603.30.4000; 9603.30.6000; 9616.20.0000 Ms. Maureen Ford Toy "?" Us, Inc. One Geoffrey Way Wayne, New Jersey 07470-2030 RE: The tariff classification of a Barbie Cheerleader Make-up Set, TRU Item No. 64810, from China Dear Ms. Ford: In your letter dated October 17, 2006 you requested a tariff classification ruling. A sample was submitted for review with your ruling request and will be returned as requested. The sample, depicting a cheerleader theme, contains a collection of make-up preparations, imitation jewelry and manicure/pedicure preparations. The items are packed together and marketed as a set for retail sale in a carrying case. The case, shaped to resemble a megaphone, is constructed with an outer surface of plastic sheeting. It features a carrying handle and a zippered top opening. It is designed to provide storage, protection, organization and portability to its contents. The case contains face powder, four lipgloss rings, two tubes of pearlized lipgloss, a pom-pom shaped clear lipgloss, five tubes of lipstick, glitter lipgloss in a shape of a megaphone with a pom-pom, two daisy shaped bottles of pearlized nail polish, two squeeze bottles of body glitter gel, two sponge applicators and a cosmetic brush. The make-up set is designed for use by young girls over 5 years of age. For tariff classification purposes, the Barbie Cheerleader Make-up Set is not considered "goods put up in sets for retail sale" because the items do not meet a particular need or carry out a specific activity. The carrying case possesses the useful functions of storage, protection and portability and does not share a nexus with the other items. Therefore, each article will be classified separately in its appropriate heading. The plastic lipgloss ring is a composite article and will be classified in the heading which occurs last in numerical order among those which merit equal consideration in accordance with GRI 3(c). The applicable subheading for lipgloss and lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Lip make-up preparations. The rate of duty will be free. The applicable subheading for nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations: Manicure or pedicure preparations. The rate of duty will be free. The applicable subheading for face powder will be 3304.91.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Powders, whether or not compressed: Other. The rate of duty will be free. The applicable subheading for body glitter gel will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other. The rate of duty will be free. The applicable subheading for the carrying case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other containers or cases, of sheeting of plastics. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for plastic lipgloss rings, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, (HTSUS), which provides for Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other. The rate of duty will be 7.2 % ad valorem. The applicable subheading for plastic lipgloss rings, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, (HTSUS), which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics. The rate of duty will be free. The applicable subheading for the cosmetic brush, if valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5 cents each. The rate of duty will be 2.6% ad valorem. The applicable subheading for the cosmetic brush, if valued over 5 cents but not over 10 cents each, will be 9603.30.4000, (HTSUS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 5 cents but not over 10 cents each. The rate of duty will be free. The applicable subheading for the cosmetic brush, if valued over 10 cents each, will be 9603.30.6000, (HTSUS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 10 cents each. The rate of duty will be free. The applicable subheading for sponge applicators will be 9616.20.0000, (HTSUS), which provides for Powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130. 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division