CLA-2-39:OT:RR:NC:N4:422
Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of a plastic trinket box and various plastic accessories from China
Dear Mr. Morse:
In your letter dated December 30, 2010, on behalf of Meijer Distribution you requested a tariff classification ruling.
The two submitted samples are identified as follows:
Item 21290 – Rosetta’s Beauty Bouquet. This item is packaged for retail sale as a little girl’s makeup and accessories kit. It includes lip gloss (referenced as Glitter Makeup) in a small daisy shaped case, nail polish in a small daisy shaped bottle, a daisy shaped mini hair claw clip, a plastic ring, and a plastic flower shaped picture frame, all situated in a open top plastic container referenced as a flower pot. You have stated that the plastic picture frame is missing from the submitted sample.
Item 62629 – Wendy’s Music Box. This item is a round plastic trinket box that plays music when the button on top is pressed. The music is played electronically and is powered by three AA batteries which are included. It does not have a music box mechanism. It is packaged for retail sale and includes a plastic key that opens the box and two interchangeable plastic fairies. There is an aperture on the top center of the box into which can be placed the base of either of the fairies and when the music plays, the fairy so placed rotates on the top of the box. The box measures approximately 2½” high without the fairy, 7¾” high with the fairy and 5” in diameter.
The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a “set put up for retail sale" and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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 repacking. The various articles of Item 21290 meet criteria (a) and (c) but do not meet criteria (b). The various articles of this item meet different needs and are used to carry out different activities. Consequently, all articles of Item 21290 must be classified separately.
However, Item 62629 is considered a composite good within the meaning of GRI 3 and is classifiable under a single tariff provision. Even when the batteries are depleted, the box will continue to function as a storage container for trinkets. Therefore, it is the opinion of this office that the round plastic trinket box provides Item 62629 with the essential character within the meaning of GRI 3(b).
As you requested, the samples will be returned to you.
The applicable subheading for the lip gloss (Glitter Makeup) of Item 21290 will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: lip make-up preparations. The rate of duty will be free.
The applicable subheading for the nail polish of Item 21290 will be 3304.30.0000, HTSUS, which provides for provides for beauty or make-up preparations and preparations for the care of skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: manicure or pedicure preparations. The duty rate will be free.
The applicable subheading for the plastic flower-shaped picture frame of Item 21290 will be 3924.90.2000, HTSUS, which provides for …other household articles…of plastics: other: picture frames. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the plastic flower pot of Item 21290 and for Item 62629 in its entirety will be 3924.90.5650, HTSUS, which provides for …other household articles…of plastics: other: other: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the plastic ring, if not over 8 cents per piece, will be 7117.90.6000, HTSUS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: toy jewelry (except parts) valued not over 8 cents per piece. The rate of duty will be free.
The applicable subheading for the plastic ring, if over 8 cents per piece, will be 7117.90.7500, HTSUS, which provides for imitation jewelry: valued over 20 cents per dozen pieces or parts: other: of plastics. The rate of duty will be free.
The applicable subheading for the mini hair claw clip of Item 21290 will be 9615.11.5000, HTSUS, which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: of hard rubber or plastic: other: other. The rate of duty will be free.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding 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.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division