CLA-2-33:OT:RR:NC:N1:240
Ms. Debbie Dudzinski
GBG Beauty, LLC
350 5th Avenue, 9th Floor
New York, NY 10118
RE: The tariff classification of Hatchimals™ 4 Pack Nail Polish Set from China
Dear Ms. Dudzinski:
In your letter dated August 25, 2017, you requested a tariff classification ruling. The subject product is Hatchimals™ 4 Pack Nail Polish Set. A sample was received with your submission. It will be retained by this office for reference.
The subject product is imported, packaged ready for retail sale, on a cardboard backing with a clear hard plastic cover. It consists of 4 small (0.2 ounce) different colored bottles of nail polish in cylindrical tubes. The tubes have a printed label consisting of a picture of brightly colored cartoonish birds hatching out of a colorful egg. The brand name Hatchimals™ is displayed on the label. The set also contain 4 small representative stickers of a similar motif for each bottle (16 total). Instruction on the packaging state “Create your own nail art.”
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 provides that the term "goods put up in sets for retail sale "mean goods that: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of 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. It is the opinion of this office that the items packaged together do represent a set in accordance with Explanatory Note X. In accordance, in part, with GRI 3b “… goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component which gives them their essential character". Explanatory Note VIII to GRI 3b 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 material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods.
It is our opinion that based on the use and the value, of the items included in the set as imported, that the essential character is provided by the nail polish.
The applicable subheading for the Hatchimals™ 4 Pack Nail Polish Set will be 3304.30.00 00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: 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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division