CLA-2-33:OT:RR:NC:N3:140
Ms. Patricia Remley
IG Design Group Americas, Inc.
2015 W Front St.
Berwick, PA 18603
RE: The tariff classification of a DIY Girl Disney Frozen Makeup kit from China
Dear Ms. Remley:
In your letter dated June17, 2021, and the resubmission dated July 13, 2021, you requested a tariff classification ruling of a DIY Girl Disney Frozen Makeup kit. Images were submitted in lieu of a sample.
The DIY Girl Disney Frozen Makeup kit consists of thirty-two eyeshadow powders, four eyeshadows powders with glitter, nine lip glosses, two blushes, one nail polish, one lipstick, four applicator brushes, one toenail separator, decorative nail stickers. and one nail file in a pink plastic cosmetic case with an attached mirror. The cosmetic case is placed inside of a plastic molded tray, packaged in a box printed with the “Frozen” name and characters, and sold for retail sale. You state that the items are intended for children’s amusement and is labelled age 5+. You also state that the makeup can be used on a person, doll or other toy and is intended to be pretend “makeup”. You suggest classification in subheading 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.” We disagree. A toy set for role playing should include more than just cosmetics. The items in the set are age appropriate cosmetics a child can use for adornment and are not toys of heading 9503.
This item is considered to be goods put up in a set for retail sale within the meaning of General Rule of Interpretation (GRI) 3. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRIs or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as 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 a constituent material in relation to the use of the goods." It is the opinion of this office that the eye shadows provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for the DIY Girl Disney Frozen Makeup kit will be 3304.20.0000 (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Eye make-up preparations. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3304.20.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3304.20.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number 888-463-6332, or by visiting their website at: www.fda.gov.
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 the 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