The tariff classification of Disney Hannah Montana Rockin’ Glam Bag from China

N028361 May 30, 2008 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.99.5000; 3924.90.5600; 4202.22.1500; 7117.90.7500; 9616.20.0000 Ms. Tracy Beck Creative Designs International, Ltd. 2540 Metropolitan Drive Trevose, PA 19053-6738 RE: The tariff classification of Disney Hannah Montana Rockin’ Glam Bag from China Dear Ms. Beck: In your letter dated April 17, 2008 and received by this office on May 15, 2008, you requested a tariff classification ruling. A sample of Item # 62362, Disney Hannah Montana Rockin’ Glam Bag was submitted for review with your inquiry. The product consists of a guitar shaped child’s novelty handbag filled with cosmetics. The bag is constructed with an outer surface of plastic sheeting material, measuring approximately 10” (H) x 8” (W) x 2” (D), and features a shoulder strap and a top zippered opening. The bag contains cream lip-gloss, clear lip-gloss, pearlized lip-gloss, swirl lip-gloss, eye shadow, glitter body make up, blush, nail polish, foam make-up applicators, imitation jewelry sticker, and a plastic, star shaped mirror. The product is sold at retail for use by young girls. Classification under the HTSUS is made in accordance with the General Rules of Interpretation ("GRIs"). GRI 1 provides that articles are to be classified by the terms of the headings and relative Section and Chapter Notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded by any legal note. In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. 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. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note X to GRI 3 provides that the term "goods put up in sets for retail sale "mean goods that: (a) Consist of at least two 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. Although the goods are prima facie classifiable in at least two headings, and they are put up in a manner suitable for direct sale, the Disney Hannah Montana Rockin’ Glam Bag fails the second criterion. All of the articles do not meet a particular need or carry out a specific activity. The container should be sufficiently related to the goods contained in it. It should be designed to carry or hold the goods of a set, and intended to be used together with the other goods to meet a particular need or carry out a specific activity. Containers and the products within the container that do not satisfy both criteria are generally not classifiable as sets. The child’s novelty bag is not sufficiently related to the make-up preparations. The product in question does not meet the requirement as set forth in GRI 3b; therefore, Disney Hannah Montana Rockin’ Glam Bag cannot be classified as a set for tariff purposes. Each item will be classified separately in its appropriate subheading. 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 eye shadow will be 3304.20.0000, 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: Eye make-up preparations. The rate of duty will be free. The applicable subheading for the nail polish 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 blush and glitter body make-up 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. The rate of duty will be free. The applicable subheading for the plastic mirror will be 3924.90.5600, HTSUS, which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 5.6 ad valorem. The applicable subheading for the child’s novelty handbag will be 4202.22.1500, HTSUS, which provides, in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem. The applicable subheading for the imitation jewelry sticker will be 7117.90.7500, HTSUS, which provides for Imitation jewelry: 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 foam make-up 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. 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. 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division