The tariff classification of a tabletop vanity role play kit and a hair styling tote role play kit from China

N337343 January 19, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Cathy Yu Jakks Pacific 21749 Baker Pkwy Walnut, CA 91789 RE:      The tariff classification of a tabletop vanity role play kit and a hair styling tote role play kit from China Dear Ms. Yu: In your letter submitted on January 2, 2024, you requested a tariff classification ruling.  Photographs and descriptions of the tabletop vanity playset and the hair-styling tote playset were submitted with your inquiry.  The first article under consideration, “Disney Princess Style Evening Out Hair & Makeup Mirror,” identified by item number 227181, is comprised of 11 different items including a play curling iron, 2 hair clips,  a toy plastic ring, a pair of plastic earrings, a hair brush, a hair comb, a make-up palette containing 6 colors of play makeup, 2 makeup applicators, and 2 storage cups which attach to a tabletop light-up mirror that requires 3 AAA batteries.  All the components can be stored neatly in the tabletop vanity and are used together for role-play activity as a glamorous lady preparing for an evening out. The “Disney Princess Style Evening Out Hair & Makeup Mirror” role play set is principally designed for the amusement of children 3 years of age and older. The second article, the “Disney Princess Style Trendy Hair Tools & Tote,” identified by item number 226111, is comprised of the following: a travel tote carrying case, a battery-operated, sound-producing, imitation blow dryer with a diffuser attachment and concentrator nozzle, an imitation flat iron, 2 hair pins, a hairbrush, and a mock hair gel packet.  All the components, stored conveniently in a tote carrying case, contribute to the imitative role-play activity of pretending to be a “professional hair stylist.”  The “Disney Princess Style Trendy Hair Tools & Tote” role play set is principally designed for the amusement of children 3 years of age and older.   The applicable subheading for item number 227181, the “Disney Princess Style Evening Out Hair & Makeup Mirror,” and item number 226111, the “Disney Princess Style Trendy Hair Tools & Tote,”  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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division