The tariff classification of the “Minnie Bowtastic Stylin’ Set” from China

N243359 July 19, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Kenneth Paley Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-Five Broad Street New York, NY 10004 RE: The tariff classification of the “Minnie Bowtastic Stylin’ Set” from China Dear Mr. Paley: In your letter dated June 19, 2013, you requested a tariff classification ruling on behalf of Just Play LLC. A sample of the “Minnie Bowtastic Stylin’ Set” was received with your inquiry. The item is a Minnie Mouse-themed collection of articles designed for role play. It consists of a pink battery- operated plastic toy hair dryer, decorated with white polka dots, which produces a sound like a real hair dryer. Also included is a plastic toy curling iron, plastic toy scissors, a Minnie Mouse head-shaped plastic toy compact which opens to display pretend cosmetics, four bow hair clips and a plastic hair brush all packaged for retail sale in a clear plastic carry bag. The bag is constructed with pink textile trim, carry handles, a zippered closure and a polka-dotted plastic bow applique on the front. As stated in HQ H069897, “Note 4 to Chapter 95, HTSUS, allows articles that are imported packaged together with toys for retail sale to be classified in heading 9503 provided that the combination of items does not constitute a set under GRI 3(b), and the combination has the essential character of toys….The toy and non-toy item(s) must complement one another to the extent that together they can be used for ‘amusement, diversion or play’ as articulated in Minnetonka in order to possess ‘the essential character of toys’.” The Explanatory Notes for heading 9503 further state that collections of articles, the individual items of which, if presented separately, would be classified in other headings in the Nomenclature, are classified in this heading when they are put up in a form clearly indicating their use as toys (e.g., instructional toys such as chemistry, sewing, etc., sets). Of the articles included in the kit, the majority are toys with the exception being the brush, hair clips and bag. The item is put up for amusement purposes as a toy and all of the articles complement one another as a child will use them to imitate the grown up activity of grooming oneself or pretending to be a beautician. The overall combination possesses the essential character of toys of heading 9503. The item is principally designed for the amusement of children 3 years of age and older. The “Minnie Bowtastic Stylin’ Set” meets the terms of Note 4 to Chapter 95. The applicable subheading for the “Minnie Bowtastic Stylin’ Set” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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/. 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, Thomas J. Russo Director National Commodity Specialist Division