The tariff classification of the “Barbie All Doll’d Up Stylist Set” from China

N264804 June 2, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. David Prata OHL International At CVS Health Mail Code 1049 1 CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of the “Barbie All Doll’d Up Stylist Set” from China Dear Mr. Prata: In your letter dated May 15, 2015, you requested a tariff classification ruling. A sample of the “Barbie All Doll’d Up Stylist Set,” CVS item number 430805, was received with your inquiry. The item is a Barbie-themed collection of articles put up as a toy and designed for role play. It consists of a pink and black battery-operated plastic toy hair dryer, embossed with the word “Barbie,” which produces a sound like a real hair dryer. Also included is a plastic toy curling iron, plastic toy flat iron, a miniature mirror, two hair clips and a plastic hair brush all packaged for retail sale in a clear plastic carry bag. The bag is constructed with silver textile trim, carry handles, a zippered closure and a red sparkle bow applique on the front, with a jewel at its center. 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). 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 “Barbie All Doll’d Up Stylist Set” meets the terms of Note 4 to Chapter 95. The applicable subheading for the “Barbie All Doll’d Up Stylist 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/. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division