CLA-2-42:OT:RR:NC:N4:441
Giovanni Cervantes
Jakks Pacific, Inc.
21749 Baker Parkway
Walnut, CA 91789
RE: The tariff classification of a novelty tote bag and a dress comb
Dear Mr. Cervantes:
In your letter dated December 31, 2012, you requested a tariff classification ruling. Your samples will be returned to you.
The sample submitted, which you referred to as the “Disney Princess Ballet Bag Set,” consists of a novelty tote bag and a “tiara” dress comb. The articles are not considered to be a set for tariff purposes and will be classified separately under appropriate subheadings.
The first article is a child’s novelty tote bag constructed with an outer surface of two materials. The front panel is of plastic sheeting. It is has a decorative image of several Disney Princess characters. The sides and back are constructed of textile material that is solid in color. The essential character is imparted the decorative front, General Rule of Interpretation 3(b) noted.
The tote bag is designed to provide storage, protection, organization, and portability to books, shoes, articles of clothing, and other large personal effects. The novelty tote bag features a single textile-lined interior compartment. The bag has a nylon zipper closure and two carrying handles. It measures approximately 12” (W) x 9.25” (H) x 5” (D).
The second article, the “tiara,” is a dress comb made of plastic. It features the image of Disney Princess characters on the front of the article.
You state in your request that the “Disney Princess Ballet Bag Set” should be classifiable as a toy dress-up set under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). However, Customs and Border Protection has stated that in order to be considered a toy dress-up set for tariff purposes the set should enable a child to act or role-play as a grown-up by representing a person, profession, work or recreation. The only items included are a hair clip and a tote bag, which are not illustrative of a ballet dancer. Furthermore, any amusement the tote bag may provide is incidental to its utilitarian function. Therefore, the item is precluded from being classified as a toy.
The applicable subheading for the novelty tote bag will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty is 20 percent ad valorem.
The applicable subheading for the dress comb will be 9615.11.3000, HTSUS, which provides for combs, hair-slides and the like; hair pins, 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 plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8¢/gross + 4.6% 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division