CLA-2-95:OT:RR:NC:N4:424
Ms. Christina Yun
M. Z. Berger & Company
29-76 Northern Boulevard, 4th Fl
Long Island City, NY 11101
RE: The tariff classification of the “Cars Bath Time Shave Set” from China
Dear Ms. Yun:
In your letter dated July 11, 2012, you requested a tariff classification ruling.
A sample of the “Cars Bath Time Shave Set” was received with your inquiry. The item consists of a toy razor, a toy shaving brush, a plastic comb, a 3.5 oz. can of bath foam and a 6.35 cm x 6.35 cm tattoo sheet that contains 4 color ink images on a sticky paper backing. All articles are packaged together in a cardboard window box for retail sale.
Although packaged together and marketed for retail sale, the items are not complementary and there is no clear nexus contemplating a use together to amuse. Therefore, the items will not be considered a set and will be classified separately. The razor and shaving brush, based upon their size and construction, are distinguishable from real shaving implements and will be considered toys. These items are designed for the amusement of children ages 3 and older. The remaining items are not toys principally designed for play or amusement.
The applicable subheading for the toy razor and shaving brush 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 bath foam will be 3401.30.1000, HTSUS, which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Containing any aromatic or modified aromatic surface-active agent. The general rate of duty will be 4 percent ad valorem.
The applicable subheading for the tattoo sheet will be 4908.90.0000, HTSUS, which provides for transfers (decalcomanias), other than vitrifiable. The rate of duty will be free.
The applicable subheading for the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTSUS, which provides for Combs, hair-slides and the like: Of hard rubber or plastic: Combs: Valued not over $4.50 per gross. The rate of duty will be 14.4 cents per gross plus 2 percent ad valorem. The applicable subheading for the plastic comb, if valued over $4.50 per gross, will be 9615.11.3000, HTSUS, which provides for Combs, hair-slides and the like: Of hard rubber or plastic: Combs: Valued over $4.50 per gross: Other. The rate of duty will be 28.8 cents per gross plus 4.6 percent ad valorem.
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 (646) 733-3025.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division