CLA-2-33:RR:NC:2:240
TARIFF NO: 3304.10.0000; 3926.40.0000; 3926.90.9980; 7117.90.7500; 9603.30.2000;
9603.30.4000; 9603.30.6000; 9616.20.0000
Mr. Giovanni Cervantes
Jakks Pacific, Inc.
21749 Baker Parkway
Walnut, CA 91789
RE: The tariff classification and marking of several children’s makeup sets from China
Dear Mr. Cervantes:
In your letter dated August 26, 2009, you requested a tariff classification ruling on several children’s makeup sets. Samples of the articles were submitted for review, and will be returned as requested.
Item 03473, Disney Princess Lip Glosses, consists of 3 lip gloss tubes topped with a crown cap, which contains a soft tip applicator. The product is marketed for use by young girls.
Item 30336, Disney Princess Castle Make-up Case, consists of a molded plastic castle shaped child’s handbag/makeup case with a carrying handle made of plastic beads. The case is filled with 2 lipsticks, 14 lip glosses, 2 brushes, 2 applicators, 2 rings, and a set of puffy plastic stickers. The case is not specially shaped or fitted. The kit is marketed for retail sale for young girls. You contend that the classification for this product should fall in subheading 3304.99.5000, HTSUS, which provides for Beauty or make-up preparations. You cite NY ruling J85069 which classified compacts filled with cosmetics in subheading 3304.99.5000, HTSUS. The compacts were filled solely with lip gloss, eye shadow, blush, and applicator. The instant article contains cosmetics, applicators, brushes, rings, and puffy plastic stickers. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repackaging. The lip glosses, rings and puffy stickers are not put up for a particular need or activity. Each item will be separately classified.
Item 30470, Disney Princess Nail Polish Set, consists of 5 bottles of nail polish and an emery board. The emery board is imprinted with the images of Disney Princesses. The blister packaged kit is marketed for retail sale for young girls.
Item 30472, Disney Princess Nail Art Set, consists of an emery board attached to a split key ring, 10 plastic fingernails with plastic pressure sensitive decals, and a sheet of 54 flat pressure sensitive plastic designs. The emery board, fingernails, and plastic sheet consist of designs of Disney Princess characters. The product, put up for retail sale, is marketed for use by young girls.
Item 90570, Barbie Luxe Life Makeup Kit, consists of a cardboard case, 6 small cosmetic compacts, 4 bottles of nail polish, 2 lip gloss tubes, 4 lip gloss pots, 2 glitter gel tubes, and 4 applicators. The make-up kit, put up for retail sale, is marketed for use by young girls.
The applicable subheading for Item 30473, Disney Princess Lip Gloss, will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations: Lip make-up preparations. The duty rate will be free.
The applicable subheading for the lipstick and lip gloss will be 3304.10.0000, HTSUS, which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations: Lip make-up preparations. The duty rate will be free.
The applicable subheading for the puffy plastic stickers will be 3926.40.0000, HTSUS, which provides for Other articles of plastics and articles of other: materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the molded plastic castle shaped child’s handbag/makeup case will be 3926.90.9980, HTSUS, which provides for other articles of plastic. The duty rate will be 5.3 percent ad valorem.
The applicable subheading for the necklace will be 7117.90.7500, HTSUS, which provides for Imitation jewelry: Other: Other: Other: Of plastics. The rate of duty will be free.
The applicable subheading for the brushes if valued not over 5 cents each, will be 9603.30.2000, HTSUS, which provides for Artists’ brushes, writing brushes, and similar brushes for the application of cosmetics: Valued not over 5 cents each. The rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the brushes, if valued over 5 cents but not over 10 cents each, will be 9603.30.4000, HTSUS, which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 5 cents but not over 10 cents each. The rate of duty will be free.
The applicable subheading for the brushes, if valued over 10 cents each, will be 9603.30.6000, HTSUS, which provides for Artists’ brushes, writing brushes, and similar brushes for the application of cosmetics: Valued over 10 cents each. The rate of duty will be free.
The applicable subheading for the sponge applicator will be 9616.20.0000, HTSUS, which provides for Powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3 percent ad valorem.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436 1130.
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 http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give a classification ruling on Item 30470, Item 30472, and Item 90570.
Please provide the following information for the emery board for packaged in Items 30470 and 30472: 1) Submit a sample of the actual emery board which you intend to import. 2) Indicate the brand name and/or style number for this product. 3) Is the product coated or impregnated with abrasive powder or grain? If so, please indicate the precise chemical or mineral name of this abrasive material. 4) Indicate whether the abrasive material is a natural mineral or a synthetic chemical. 5) If the article is coated or impregnated with abrasive powder or grain, please identify the precise material which the abrasive will rest on – wood, paper, plastic, woven textile, non-woven textile, metal, etc. 6) If the article is not coated with abrasive powder or grain, please identify the materials which comprise the board. 7) If the board consists of more than one material, please provide a breakdown by weight and a breakdown by value indicating the percentages of all the materials. 8) Indicate which material comprises each portion of the board.
The sample submitted with your request for Item 90570 contains paper mockups of several small cosmetic compacts and a paper prototype cosmetic case. Please provide an actual sample for retail sale which includes all the cosmetics and the cardboard case. Provide the value breakdown of all components.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. The marking on Items 30470, 30472, and 30473 is imprinted in white ink against a light background which makes it difficult for the consumer to read. Appropriate measures should be taken to insure that the ultimate purchaser is able to easily find and read the marking.
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 Stephanie Joseph at 646-733-3268.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division