CLA-2-95:OT:RR:NC:N4:424
Mr. Mark Baxa
FerniaCreek Global Supply Chain Consulting Group
2208 Missouri Blvd., Suite 102
Jefferson City, MO 65109
RE: The tariff classification of the “Toca Life Box - Famous Stuff Hair Salon” from China
Dear Mr. Baxa:
In your letter submitted on October 15, 2020, you requested a tariff classification ruling on behalf of your client, Spin Master Inc.
Photographs and a description of the Toca Boca “Toca Life Box - Famous Stuff Hair Salon” were submitted with your inquiry.
The item is described as an imaginative hairdresser kit used to create, cut and decorate a cardboard character contained within the kit. The kit is packaged in a cardboard box and consists of one cardboard character, six paper wigs, a plastic toy curler, a plastic toy crimper, an accessory sheet (eye glasses, hair clips and a hat), a pair of child safe scissors, two sticker sheets (hair tie and face stickers), and instructions. The kit also includes a plastic toy charm and a paper postcard. A child can role play as a hair stylist and create many different hair styles and looks for the cardboard figure. The “Toca Life Box – Famous Stuff Hair Salon” kit is principally designed for the amusement of children 3 years of age and older.
Legal Note 4 to Chapter 95 states that heading 9503 applies to “articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.” In addition, when applying Note 4, the toy and non-toy item(s) must complement one another to the extent that together they can be used for "amusement, diversion or play" in order to possess "the essential character of toys". This item meets the aforementioned terms of Note 4 to Chapter 95. The overall combination possesses the essential character of toys of heading 9503. The child will use the charm and postcard in conjunction with the toy hair salon kit, while role playing as a hair stylist. The charm and postcard add to the amusement of the toys with which they are packaged.
The applicable subheading for the “Toca Life Box – Famous Stuff Hair Salon” kit 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