CLA-2-71:OT:RR:NC:N4:433
Pamela Burton
Import Compliance Specialist
Family Dollar Services, Inc.
10401 Monroe Road
Matthews, NC 28105
RE: The tariff classification of a “Disney Fairies Tinker Bell’s Beauty Bouquet” from China.
Dear Ms. Burton:
In your letter dated March 15, 2011, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
SKU # 1020105 is described as a Disney Fairies Tinker Bell’s Beauty Bouquet. It is a collection of articles packaged together for retail sale as a makeup and accessories kit for a young girl. The Beauty Bouquet consists of a lightweight disposable plastic container shaped like a flower pot, measuring approximately 3 inches in height by three inches in width. On the front of the flower pot is an image of the Walt Disney character Tinker Bell. In addition to the flower pot, there is a small daisy-shaped container of lip gloss, a small container of nail polish, a plastic ring, a plastic hair clip, and a die-cut coated paper stem that can serve as a picture holder.
The merchandise concerned is nearly the same as the components found in the “Rosetta’s Beauty Bouquet” described in New York Ruling Letter N137875 dated January 12, 2011. Many of the components of Rosetta’s Beauty Bouquet, such as the lip gloss, nail polish, mini hair claw clip, plastic ring and flower shaped picture frame, are the same or akin to the items of the merchandise concerned. Both the Rosetta’s Beauty Bouquet and Tinker Bell’s Beauty Bouquet are products of the Disney Fairies series.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.
As described above, the subject merchandise cannot be classified by reference to GRI 1 because several of the articles are classifiable in different headings of the HTSUS. The plastic container is classified in heading 3924; the lip gloss and nail polish are classifiable in heading 3304; the plastic ring is classifiable in heading 7117; the plastic hair clip is classifiable in heading 9615; and the paper stem picture holder is classifiable in heading 4823. Accordingly, the applicable GRI is as follows.
GRI 3 (b): Mixtures, composite goods consisting or different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. At GRI 3 (b) (VIII), ENs to the HTSUS, it states that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Further delineated under the ENs, at GRI 3 (b) (X), the term “goods put up in sets for retail sale” means goods which: (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 combination of components presented in the Tinker Bell’s Beauty Bouquet meets criterion (a) above, in that there are two or more items classified in different headings, and criterion (c), in that the item is packaged for retail sales, but fails to meet criterion (b), in that the components of the merchandise concerned meet different needs and are used to carry out different activities. For example, the lip gloss is used to apply makeup to one’s face, the ring is an imitation jewelry piece of personal adornment to be worn on the body, and the hair clip is primarily a decorative item used for the placement and holding of hair. The item is not considered a set for tariff purposes. Consequently, all of the components of the Tinker Bell’s Beauty Bouquet must be classified separately.
The applicable subheading for the plastic flower pot, will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other household articles…of plastics: other: other…other.” The rate of duty will be 3.4 % ad valorem.
The applicable subheading for the 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 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, will be 3304.30.0000, HTSUS, which 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: manicure or pedicure preparations.” The rate of duty will be free.
The applicable subheading for the plastic ring, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.4500, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Toy jewelry (except parts).” The rate of duty will be free.
The applicable subheading for the plastic ring, if valued over 20 cents per dozen pieces or parts, 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 hair clip will be 9615.11.4000, HTSUS, which provides for “Combs, hair-slides and the like; hairpins, curling pins, 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: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the die-cut coated paper stem picture holder will be 4823.90.6700, HTSUS, which provides for “Other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers (not enumerated).” 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 Neil H. Levy at (646) 733-3036, National Import Specialist Gary Kalus at (646) 733-3055, or Stephanie Joseph at (646) 733-3268.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division