The tariff classification of Shopkins™ Lip Balm with Keepsake Tin from China

N290103 September 28, 2017 CLA-2-33:OT:RR:NC:N1:240 CATEGORY: Classification TARIFF NO.: 3304.10.0000 Ms. Debbie Dudzinski GBG Beauty, LLC 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of Shopkins™ Lip Balm with Keepsake Tin from China Dear Ms. Dudzinski: In your letter dated August 25, 2017, you requested a tariff classification ruling. The subject product is a Shopkins™ Lip Balm with Keepsake Tin (Style # S0221 HBAZA). A sample was received with your submission. It will be retained by this office for reference. The subject product is imported, packaged ready for retail sale, on a cardboard backing with a clear hard plastic cover. It consists of 4 small (0.14 ounce) scented lip balms in cylindrical tubes and a small tin carrying case. The tubes have a printed label consisting of brightly colored images of cartoonish fruits and other foods representing the scent profile. The brand name Shopkins™ is displayed on the label. The tin is approximately 4 inches wide, by 3 inches high, and 1.5 inches deep. It is also brightly colored and covered with the same style fruit characters that are on the lip balm dispensers. It has a small bright pink handle on the top. The packaging is also brightly colored. and appears to be marketed towards young children. The sample we received is multicolored with pink being the primary or most prominent color. It also contains the words “once you shop…you can’t stop!”. 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. 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. It is the opinion of this office that the items packaged together do represent a set in accordance with Explanatory Note X. In accordance, in part, with GRI 3b " … goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component which gives them their essential character". Explanatory Note VIII to GRI 3b states that the factor, which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods. Based on the information that you supplied, the essential character of the set is imparted by the lip balm. The tin, which is low in value, although adding to the marketing value, and overall appearance of the imported product, primarily serves visually and as an accessory to hold the lip balm. The essential character in our opinion is imparted by the lip balm. The applicable subheading for the Shopkins™ Lip Balm Set will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Beauty or make-up 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. 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 https://hts.usitc.gov/current. 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 Paul Hodgkiss at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division