The tariff classification of 4 children’s spa/beauty kits from China

N306577 November 4, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Angela Thacker IG Design Group Americas 265 Industrial Blvd. Midway, GA 31320 RE: The tariff classification of 4 children’s spa/beauty kits from China Dear Ms. Thacker: In your letter submitted October 7, 2018 you requested a tariff classification ruling on behalf of Anker Play Products. Samples of four children’s spa/salon kits were submitted with your inquiry. The first item, referred to as “Bath Bomb Workshop,” item 500065, includes all the ingredients needed to make fun-shaped bath bombs. The kit contains 1 plastic manually operated bath bomb “station,” 3 plastic shape molds, 1 mold holder, 1 essential oil bottle: net wt. 0.09 fl. oz., 1 packet of coconut oil net wt. 0.26 fl. oz. and tub, 1 bag of epsom salts; net wt. 0.37 oz., 1 bag of baking soda: net wt. 2.37 oz., 1 bag cornstarch: net wt. 0.75, 3 bags mica powder; net wt. 0.02 oz. each, 1 bag of citric acid; net wt. 1.37 oz. and an instruction sheet. Children, ages 6 years and older, will learn how to create their own fashionable bath bombs by mixing the included ingredients together as instructed. The “Bath Bomb Workshop” functions as an educational toy because it enables manipulative play by combining science and amusement together. The second item, referred to as “Aqua Lush Foot Spa,” item 500066, is a toy foot spa which includes 1 plastic foot basin with a vibrating battery-operated massage bar (batteries not included), 1 pound of aqua jelly beads which expand when soaked in water, 2 bottles of nail polish, 2 toe nail separators and an instruction sheet. All of the components contribute to the imitative role play activity of going to a professional foot spa. The quality of these goods, as well as the manner in which they are put up for sale, indicates their primary use is that of a toy. The “Aqua Lush Foot Spa” is principally designed for the amusement of children ages 6 and over. Sample number 3, “Holographic Nail Art” item 500061, includes 1 plastic toy-like spin machine, 3 pouches of holographic sprinkles; net wt. 0.1 oz. each, 50 plastic artificial nails, 10 nail stickers, 4 nail paints; 0.33 fl. oz. each, 1 sheet holographic stickers, 1 adhesive template sheet and an instruction sheet. The toy-like spin machine in combination with the childish holographic stickers and adhesive templates, plus the manner in which it is put up for sale lends to the fact that this item was designed for the amusement of children ages 6 and over for the purpose of role play. The applicable subheading for the “Bath Bomb Workshop,” “Aqua Lush Foot Spa” and the “Holographic Nail Art” 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. Regarding “Sleepover Squad Deluxe Spa Kit, item 500041, this office requires additional information in order to issue a ruling. Please provide the following: A cost breakout of each of the items in the kit The material composition and thickness of the flip-flops 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