The tariff classification of the Barbie TM “Make Up Artist Sketch Kit”, Item# 22325, from China.

N244720 August 29, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.:4903.00.0000 Mr. Joseph D. Paterick Fashion Angels Enterprises 4353 North Richards Street Milwaukee, WI 53212 RE: The tariff classification of the Barbie TM “Make Up Artist Sketch Kit”, Item# 22325, from China. Dear Mr. Paterick: In your letter dated July 29, 2013, you requested a tariff classification ruling. The sample is identified as a BarbieTM “Make Up Artist Sketch Kit”, Item# 22325. The set consists of four eye colors, two cheek colors, one lip brush, one eye brush, twenty-five makeup sketch sheets and a Design Guide consisting of one instruction sheet with information printed on both sides. Children use the kit’s make-up applicators to color in the eyes, cheeks and lips of the fashion facial figure outlined on the sketch sheets. The set is packaged for retail sale. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. It is the determination of this office that the component of the BarbieTM “Make Up Artist Sketch Kit” that affords the article its essential character is the sketch sheets. The applicable subheading for the BarbieTM “Make Up Artist Sketch Kit” will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books. The rate of duty will be Free. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301)443-6553. The sample will be returned to you as per your request. 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 Albert Gamble at (646) 733-3037. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division