CLA-2-95:OT:RR:NC:N4:424
Ms. Eileen Family
Barthco International, Inc. dba
OHL International
5101 South Broad St.
Philadelphia , PA 19112
RE: The tariff classification of three nail kits from China
Dear Ms. Family:
In your letter dated April 10, 2015, you requested a tariff classification ruling.
Samples of three items, the Disney Princess Party Set (style # 2884413), Nail Art (style # 2338831) and Friends Forever (style # 2898176), were received with your request. The Disney Princess Party Set consists of bracelet, heart-shaped ring, roll-on glitter, nail polish and lip balm. The Nail Art set contains multiple types of nail gemstones segregated in a round plastic storage wheel, a miniature nail file, and a cuticle stick. The Friends Forever item consists of pre-glued imitation nails printed with various colored laced sneakers.
In your request, you suggest that all three items are classifiable as toys. However, only the Disney Princess Party Set is put up in a form clearly indicating its use as a toy. The item is principally designed for the amusement of children 3 years of age and older who wish to engage in the imitative role-play activity of dressing up like a princess or fancy lady.
The applicable subheading for the “Disney Princess Party Set” 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.
With regards to the Friends Forever item, the issue of the classification of artificial nails is currently pending before the United States Court of International Trade (CIT) in the matter of Pacific World Corporation v. United States, CIT no. 08-00149. Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:
“No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.”
In light of the prohibition set out in CFR 177.7(b), and as the instant ruling request is closely related to the classification issue presently pending in the CIT, this office is unable to issue a ruling letter to you with respect to the classification of the artificial nails. Accordingly, we are administratively closing the file. You may submit another request after the court has issued its decision on these cases.
As for the Nail Art set, we need additional information in order to issue a ruling. Please provide the material breakdown by composition, weight and cost for each imitation gemstone as well as the nail file. In addition, the nail file appears to contain abrasive powder or grain. What type of abrasive is it? Is it natural or artificial? How is it affixed to its backing, and of what material(s) is the backing made? If it is a textile fabric backing, is the fabric woven? Also, include a statement that there are, to your knowledge, no issues on the commodity pending before Customs or any court. Also include a statement as to whether classification advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.
If you decide to resubmit your request for the Nail Art set, please include all of the material that we have returned to you regarding this item and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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/.
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 James Forkan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division