The tariff classification of four activity kits from China

N317127 February 19, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Amy Lauziere A.N. Deringer Inc. 173 West Service Rd. Champlain, NY 12919 RE: The tariff classification of four activity kits from China Dear Ms. Lauziere: In your letter dated January 25, 2021, you requested a tariff classification ruling on behalf of your client, WowWee USA Inc. Photographs and a description of four activity kits were submitted with your inquiry.  As an initial matter, the classification of the “7 Days of Tattoos,” kit, item 5762, will not be addressed in this ruling and been assigned a new ruling number. The new case number is N317457. Please also note, that at this time, CBP will not issue a classification ruling with regard to the “7 Days of Nails” kit, item 5761, as the classification determination may be impacted by court cases currently pending in the Court of International Trade. The remaining two kits are described as item 5751, “Hair Transformation Pack,” and item 5763, “7 Days of Hair.” The “Hair Transformation Pack” is a kit used to customize children’s hair accessories and to create fun hairstyles. The kit includes: 1 thermal color change hair highlighter, 1 aqua hair highlighter, 4 barrettes, 1 Velcro hair patch, 1 color change sticker sheet, 2 Velcro synthetic hair extensions and 48 hair gems. The components are packaged together as a set, in a brightly colored printed box with blister window, for retail sale. The kit is principally designed for the amusement of children 6 years of age and older to role play as grown-ups and is not of a quality designed for long-term use. The next kit, referred to as “7 Days of Hair” is a kit used to create glamorous hair designs. Children amuse themselves by dressing up using the various hair extensions and designs that are provided. The kit comes with 7 individually wrapped fun hair accessories for children to unwrap each day of the week. The kit includes: 1 hair highlighter, 1 Velcro synthetic hair extension, 1 Velcro headband, 1 hair glitter gel wand, 15 hair gems, 1 scrunchie, 25 pony beads and 1 beading tool. All the items are packaged together as a set in a brightly colored printed box for retail sale. The “7 Days of Hair” kit is principally designed for the amusement of children aged 6 years and older and is not intended for long-term use. The applicable subheading for the “Hair Transformation Pack,” and “7 Days of Hair” 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. 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