The tariff classification of the Cool Maker Airbrush Styling Studio and the Cool Maker Airbrush Styling Studio Refill Pack from China

N297474 June 28, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Michael McCullough Vandegrift Forwarding Co. Inc. 9317 Cheshire Road Sanbury, OH 43074 RE: The tariff classification of the Cool Maker Airbrush Styling Studio and the Cool Maker Airbrush Styling Studio Refill Pack from China Dear Mr. McCullough: In your letter received May 25, 2018, you requested a tariff classification ruling on behalf of Spin Master, Inc. A sample of the “Cool Maker Airbrush Styling Studio” and the “Cool Maker Airbrush Styling Studio Refill Pack” were submitted with your inquiry. The Cool Maker Airbrush Styling Studio, item 6036357, consists of one Cool Maker styling model, one cordless airbrush, five washable make up sticks, two clip-in hair extensions, one doll hair brush, two hair clips, one sheet of eye color stickers, two sheets of makeup stencils, one sheet of gem stickers, four hair elastics, one makeup erasing sponge and a “Lookbook” styling guide. The item provides the accessories necessary for a child to role-play as a hair and makeup beauty stylist. All of the above items are packaged in a window display box that depicts how the styling studio is used to create customized hair and makeup looks on the provided model. Children will create hair and makeup looks by using the instructions in the included “Lookbook” or create their own unique styling looks. They may also access online beauty tutorials to design and share their creations. By using the contents of the styling studio and by following the simple instructions they will “learn to style like a pro.” The combination of the articles (styling model, hair accessories and makeup) suggest their intended use together by a child role-playing as a real stylist. The Cool Maker Airbrush Styling Studio is principally designed for the amusement of children ages 8 and older. The Cool Maker Airbrush Styling Studio Refill Pack, item 6036361,consists of four makeup sticks, two sheets of hair stencils, one sheet of eye color stickers and a “Lookbook” that provides instructions for creating assorted styling looks. This refill kit is intended for use with the Airbrush Styling Studio and is principally designed for the amusement of children ages 8 and older. The applicable subheading for the “Cool Maker Airbrush Styling Studio” kit 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. The applicable subheading for the “Cool Maker Airbrush Styling Studio” refill pack will be 9503.00.0073, (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 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division