CLA-2-95:OT:RR:NC:N4:424
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of two craft kits from China
Dear Ms. Aldinger:
In your letter dated June 15, 2015, you requested a tariff classification ruling.
Samples of the “Glam Hair Party” and “Nail Spa Party” kits, Rite Aid item 9034937, were received with your inquiry. The first kit, “Glam Hair Party,” contains all the necessary components to create trendy fashionable headbands and glamorous looks including 4 headbands, 4 barrettes, 4 hair chalks, 3 cords, 15 feathers, 30 adhesive gemstones, 12 metallic beads, 6 fabric flowers, 8 sticky felt circles, 8 elastic bands, 1 glue, 1 beading tool, 1 hair comb, 7 jump rings, 2 ribbon strips, and 3 easy attached loops with sticky felt, 6 tulle strips, 1 easy attach ribbon strap with Velcro and an instruction sheet. The item is principally designed for the amusement of children 8 years of age and older. The kit’s amusement value is greater than the utilitarian value of the finished article. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time.
The second kit, “Nail Spa Party,” consists of 4 bottles of nail polish, 4 glitter tubes, 72 nail wraps, 170 nail stickers, 135 mini nail stickers, 38 prism strips, 2 toe separators, a cardboard heart-shaped nail file, and a small brush. The Nail Spa Party is used to create manicures and pedicures. This item is considered a set under General Rule of Interpretation 3(b).
The applicable subheading for the “Glam Hair Party” kit will be 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.
The applicable subheading for the “Nail Spa Party” will be 3304.30.0000, HTSUS, which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. The rate of duty will be Free.
Perfumery, cosmetic and toiletry products are subject to the requirement of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act, which are administered by the U.S. Food and Drug Administration. Questions regarding the FDA requirements may be addressed to the 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 or by visiting their website at www.fda.gov.
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