CLA-2-95:OT:RR:NC:N4:424
Mr. Michael McCullough
Vandegrift Forwarding Co. Inc.
9317 Cheshire Rd.
Sunbury, OH 43074
RE: The tariff classifications of the “Go Glam Nail Stamper Activity Kit,” and 2 “Go Glam Mini Pattern Refill Packs” from China
Dear Mr. McCullough:
In your letter submitted January 18, 2019, you requested a tariff classification ruling on behalf of your client, Spin Master Inc.
Samples of the Cool Maker “Go Glam Nail Stamper Activity Kit,” item# 1062643, the “Go
Glam Pattern Refill Kit”, item# 1062541 and the “Go Glam Mini Pattern Refill Pack”, item#
1068804, were received with your inquiry. The Go Glam Nail Stamper Activity Kit contains the
following items: 1 Go Glam Nail Stamper, 5 pattern pods, 2 Go Glam nail polishes, 1 top coat, 1
zippered pouch with nail file and an instruction sheet. By following the simple instructions,
children can role-play as a glamorous lady or a professional manicurist. The quality of these
goods, as well as the manner in which they are put up for sale, indicates their primary use is that
of a toy. The Go Glam Nail Stamper Activity Kit is principally designed for the amusement of
children 8 years of age and older.
The 2 “Cool Maker Go Glam Mini Pattern Refill Packs,” item# 1062541 containing 2 pattern
pods, 1 Go Glam nail polish and 1 top coat, and item# 1068804 containing 1 pattern pod and 1
Go Glam nail polish are designed to be refills for the Go Glam Nail Stamper Activity Kit. Since
the goods are principally used with articles classified within Heading 9503, the accessory kits
should be classified with those articles.
.
The applicable subheading for the “Go Glam Nail Stamper Activity Kit,” and the 2 “Cool Maker Go Glam Mini Pattern Refill Packs” 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.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division