The tariff classification of a "Rocker Kit" play set from Taiwan

N022419 February 13, 2008 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.91.0010; 6117.80.9540; 9503.00.0080; 9603.30.2000; 9603.30.4000; 9603.30.6000; 9616.20.0000 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway – 22nd floor New York, NY 10018 RE: The tariff classification of a "Rocker Kit" play set from Taiwan Dear Ms. Whitley: In your letter dated January 22, 2008 you requested a tariff classification ruling. A sample of the "Rocker Kit" play set was submitted for review and is being returned as requested. The kit, depending on the color, will be identified as Style number 9002 or 9003. The sample, packaged for retail sale as a set, consists of a headset with a microphone, an arm warmer and a cosmetic compact. The headset, composed of plastic, is a nonfunctional toy. The arm warmer, composed of a knit polyester fabric, extends from the elbow to the hand and has a cut out for the thumb. The cosmetic compact contains 4 shades of powdered eye shadow, 4 shades of lip gloss, powdered blush, an eye shadow sponge applicator/brush, and a cosmetic brush. Although packaged together and marketed as a set for retail sale, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classifications purposes, the "Rocker Kit" is not a set and each item will be classified separately in its appropriate heading. The eye shadow sponge applicator/brush 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 the lip gloss 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 the powdered blush will be 3304.91.0010, 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: rouges. The rate of duty will be free. The applicable subheading for the arm warmer will be 6117.80.9540, HTSUS, which provides for other made up clothing accessories…other accessories: other: other, of man-made fibers: other. The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the plastic toy headset will be 9503.00.0080, HTSUS, which provides for tricycles, scooters, pedal cars…dolls, other toys…puzzles of all kinds; parts and accessories thereof…other. 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, 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 percent 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 the eye shadow sponge applicator/brush 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