CLA-2-95:OT:RR:NC:N4:424
Ms. Rosemarie Reo
C-Air Customhouse Brokers- Forwarders Inc.
181 S. Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of the Shimmer and Sparkle “Instaglam Doll” from China
Dear Ms. Reo:
In your letter dated October 1, 2020, you requested a tariff classification ruling on behalf of your client, La Rose Industries dba Cra-Z-Art. Images and descriptive information were provided in lieu of a sample.
The Shimmer and Sparkle “Instaglam Doll,” item 7261-SNS, consists of a plastic doll which contains a makeup pallet, a lipstick and a mirror hidden inside of the doll’s head. The doll’s head opens in half, with a hinge at the nape of the doll’s neck, and contains a removable makeup pallet and lipstick. There is a small mirror affixed to the inside of the head. The doll also has two removable bows on top of the head that are actually makeup applicators; one sponge tip and one brush tip. A child can use the applicators to brush the dolls eyelids and lips with water to reveal a sparkly and glamourous makeup look on the doll itself. The makeup is intended for children to apply on themselves to recreate looks that will match the doll and to express their own imaginative beauty style. The portable makeup palette features a combination of makeup including one mini lipstick, two eye shadows and two lip glosses. The 4-inch scale doll features a poseable head for added play value, and allows a child to adjust the mirror as they apply their makeup. The Shimmer and Sparkle “Instaglam Doll” is principally designed for the amusement of children ages 5 and older.
The Explanatory Notes to the Harmonized Tariff Schedule of the United States, (HTSUS), GRI 3(b), (VIII), state 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. When the essential character of a composite good can be determined, the whole product is classified as if it consists only of the material or component that imparts the essential character to the composite good. If no essential character for the composite good can be determined, then GRI 3(c) provides that classification will be determined by the heading that occurs last in numerical order among those headings that equally merit consideration.
In this case, the doll and makeup are considered a composite article for tariff purposes, as defined by General Rule of Interpretation (GRI) 3, Notes to the Harmonized Tariff Schedule of the United States, (HTSUS). Both the doll and the makeup fulfill an equally important role in overall use of the item and neither imparts the essential character. Therefore, by application of GRI 3(c), classification will be the subheading that appears last in numerical order. The competing subheadings here are 3304.91.0010, HTSUS, (Beauty or make-up preparations) and subheading 9503.00.0073, HTSUS, (Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…). 9503.00.0073, HTSUS, appears last in the tariff.
The applicable subheading for the Shimmer and Sparkle “Instaglam Doll” will be 9503.00.0073, 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