CLA-2-33:OT:RR:NC:N3:140
Sally Gifford
Geodis Logistics, Trade Services
5101 S Broad St Philadelphia, PA 19112
RE: The tariff classification of the “Candy Pop Nail Stamper” from China
Dear Ms. Gifford:
In your letter dated January 10, 2023, you requested a tariff classification ruling on behalf of Primark US.
The subject merchandise is identified as the “Candy Pop Nail Stamper.” The kit is a manually operated device which has been specially designed for transferring designs to the fingernails from a stainless-steel template. The kit consists of a hand stamp, one stainless steel plate with designs, two bottles of nail polish, and one plastic scraper. The “Candy Pop Nail Stamper” will only be sold in the cosmetics section of Primark’s retail stores. The items in the “Candy Pop Nail Stamper” are packaged together in a cardboard display box ready for retail sale. You state in your letter that all components are made in China. 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.
Classification as a toy depends on how it is put up with other articles and whether there is a nexus to amuse. We note that this item is intended for children, however, looking at the packaging- it contains no toy articles, and it is not put up in a manner of intended use as a toy, and does not meet the criteria of a toy dress-up or role play kit as it is not illustrative or representing a particular recreation or work of a person or profession. For reference, N320494; N302607; N302073; HQ H023622.
“The Candy Pop Nail Stamper” satisfies the criteria for a retail set. The kit consists of components which are prima facie classifiable under different HTSUS headings. Moreover, all of the articles serve to meet the specific activity of imparting color and detailed design to the nails. The subject kit is retailed packaged for sale directly to the ultimate consumers without repackaging. Therefore, under GRI 3(b), the kit is a retail set and shall be classified according to the component which gives the kit its essential character.
We have carefully reviewed each component in the “Candy Pop Nail Stamper kit,” and it is our determination that the nail polish imparts the essential character. Additionally, the nail polish component has more value than the other components combined.
The applicable subheading for the “Candy Pop Nail Stamper” imported in retail form will be 3304.30.0000, Harmonized Tariff Schedule of the United States (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: Manicure or pedicure 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 subheadings 3304.30.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty under 9903.88.03, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3304.30.000, 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,
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist EVAN THOMAS at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division