The tariff classification of two role-play beauty kits from China

N301214 November 14, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Long Vu Walgreen Co. 304 Wilmot Road, MS #3163 Deerfield, IL 60015 RE: The tariff classification of two role-play beauty kits from China Dear Mr. Vu: In your letter dated October 9, 2018, you requested a tariff classification ruling. You have submitted two samples with your inquiry which will be returned to you under separate cover. The first product under consideration is item 732576, which you referred to as the Walgreen “Beauty Carry Case”. As noted in your request, this item will be available in a Barbie or Disney Princess theme. A sample of the Disney Princess assortment was submitted for review. The product is a role-play kit comprised of 1 pearl lip gloss, 1 face and body shimmer, 2 lip glazes, 1 nail polish, 2 cosmetic applicators, a toy mirror, 2 plastic hair clips, 1 foam finger spacer, a toy mini tiara, a toy ring, 1 pair of earrings, and a toy necklace with pendant. All of the above items are packaged within a plastic case made to emulate a professional makeup artist case. The product is principally designed for the amusement of children 5 years of age and older. The second product at issue is referred to as the Walgreen “Beauty Kit”, item 732577. As noted in your request, the item will be available in Barbie, Disney Princess, Frozen and Candy Land themes. A sample of the Frozen assortment was submitted for review. The product is a role-play kit and contains the following items: 1 pearl lip gloss, 1 face and body shimmer, 1 lip glaze, 1 nail polish, 2 cosmetic applicators, a plastic compact case, a plastic hair comb, a foam finger spacer, a toy ring, 1 sponge and 1 sticker sheet. The combination of the articles suggest their intended use together by a child role-playing as a princess or glamorous lady. The “Beauty Kits” are principally designed for the amusement of children 5 years of age and older. All of the components in both sets contribute to the imitative role-play activity of dressing-up as a princess or fancy lady. The cosmetic components are supplied in small quantities and are formulated for children’s use. The quality and juvenile appearance of each component and the manner in which they are put up for sale indicates their use as a role-play toy. The applicable subheading for the two role-play kits 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division