The tariff classification of "My Beauty Bag" from China

N028979 June 13, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 3926.90.9980 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of “My Beauty Bag” from China Dear Ms. Aldinger: In your letter dated May 8, 2008, you requested a tariff classification. Two different samples of the “My Beauty Bag” item were received with your inquiry. Each item includes a 6 1/2” tall doll with trendy dressing and fake plastic beauty instruments contained within a molded plastic handbag. The handbag has two purple PVC handles and a sliding latch which locks the two sections of the purse. The doll and fake beauty items are packaged on a clear plastic throw-away backing in order to keep the items secure for display purposes. Both samples were identical except for a different variation of the doll and the color of the molded plastic handbag. Although packaged together and marketed as a toy set for retail sale, the items are not complementary and there is no clear nexus contemplating a use together to amuse. Therefore, the “My Beauty Bag” is not a toy set for tariff purposes and each item will be separately classified in its appropriate heading. In addition, the molded plastic handbag is not specially shaped or fitted and has no incorporated features that would contribute to a child’s amusement, nor is it considered the normal packaging associated with a doll. The molded plastic handbag has practical and functional value. The applicable subheading for the doll 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, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. The applicable subheading for the fake beauty instruments will be 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. The applicable subheading for the molded plastic handbag will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3%. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division