CBP Ruling N024042 — The tariff classification of a Bratz™ Magic Hair Color Station from China

Tariff classification

Headings: 9503

Product description

The submitted sample, item number 381341, is an activity set called the Bratz Magic Hair Color Station. The toy set includes the following components: a 13 inch stand that holds 4 dispensers of washable hair colors, 2 bottles, one that acts as a mixing reservoir and one that is an applicator for the hair color, and a doll-sized cape and face mask for use with the Bratz dolls. The hair coloring ingredients may be used on either a doll or on a child. The activity kit is specially designed for the entertainment of girls, ages six and older. The product is considered a role play toy because the child is pretending to be a grown-up hair colorist and beautician.

CBP rationale

The applicable subheading for the Bratz Hair Color Station will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.

Full text

N024042 March 14, 2008 CLA-2-95:OT:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Karen D. Cooper-Martin MGA Entertainment Inc. 16340 Roscoe Blvd, Suite 200 Van Nuys, CA 91406 RE: The tariff classification of a Bratz™ Magic Hair Color Station from China Dear Ms. Cooper-Martin: In your letter dated February 27, 2008, you requested a tariff classification ruling. The submitted sample, item number 381341, is an activity set called the Bratz Magic Hair Color Station. The toy set includes the following components: a 13 inch stand that holds 4 dispensers of washable hair colors, 2 bottles, one that acts as a mixing reservoir and one that is an applicator for the hair color, and a doll-sized cape and face mask for use with the Bratz dolls. The hair coloring ingredients may be used on either a doll or on a child. The activity kit is specially designed for the entertainment of girls, ages six and older. The product is considered a role play toy because the child is pretending to be a grown-up hair colorist and beautician. The applicable subheading for the Bratz Hair Color Station will be 9503.00.0080, Harmonized Tariff Schedule of the United States (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. 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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