The tariff classification of Hannah Montana toy outfits and Barbie makeup from China

N018304 October 17, 2007 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 3304.10.0000; 3304.30.0000; 3304.99.5000; 3924.90.5600; 9603.30.2000 Ms. Tracy Beck Creative Designs Int’l, Ltd. 2540 Metropolitan Drive Trevose, PA 19053-6738 RE: The tariff classification of Hannah Montana toy outfits and Barbie makeup from China Dear Ms. Beck: In your letter dated September 27, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on products that are identified as follows: two Barbie Storefront Makeup Assortments, item 82157, a Disney Hannah Montana Backstage Glam Kit, item 62211, and a Disney Hannah Montana Accessory Set, item 62527. The Barbie Makeup Assortment purple set consists of: lipstick, body glitter gel, lip gloss, nail polish, applicator, plastic mirror, and toe separators. The Barbie Makeup Assortment orange set consists of: lipstick, body glitter gel, lip gloss, nail polish, and toe separators. The Backstage Glam Kit (item 62211) consists of a carrying case, makeup, and a backstage pass. The Accessory Set (item 62527) is comprised of: a tote, play microphone, hair extensions, sunglasses, headband, necklace, hair clips, earrings, and a bracelet. The Backstage Glam Kit and the Accessory Set together offer the opportunity for a child to truly pretend to be Hannah Montana either backstage or on stage. The correct classification for the two Hannah Montana sets will be as other toys in Chapter 95 of the HTSUS because of the role-playing aspect of each kit for children 5 years and older. The applicable subheading for the Hannah Montana Backstage Glam Kit and the Hannah Montana Accessory Set will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models…puzzles of all kinds; parts and accessories thereof…other. The rate of duty will be free. The two Barbie Makeup Assortments will not be classified as sets of heading/subheading 3304.99.5000. Although packaged together and marketed as sets for retail sale, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, the items will be classified separately under the appropriate headings. The applicable subheading for the lip gloss and lipsticks of the Barbie Makeup Assortments (item 82157) will be 3304.10.0000, 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 the nail polish of the Barbie Makeup Assortments (item 82157) will be 3304.30.0000, 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: manicure or pedicure preparations. The rate of duty will be free. The applicable subheading for the body glitter gel of the Barbie Makeup Assortments (item 82157) will be 3304.99.5000, 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. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. You may contact them at 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. The applicable subheading for the cosmetic brush applicator of the Barbie Makeup Assortments (item 82157) will be 9603.30.2000, 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 plastic mirror and the foam toe separators of the Barbie Makeup Assortments (item 82157) will be 3924.90.5600, HTSUS, which provides for tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: other: other. The rate of duty will be 3.4% 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/. 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 Wayne Kessler at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division