The tariff classification of "Polly Pocket" Cosmetics from the United States and Hong Kong

NY 809927 June 13, 1995 CLA-2-33:S:N:N7:240 809927 CATEGORY: Classification TARIFF NO.: 9801.00.1098; 9502.10.0020; 9503.90.0030 Ms. Dawn Spiniolas Panalpina, Inc. 500 E. Thorndale Avenue Wood Dale, IL 60191 RE: The tariff classification of "Polly Pocket" Cosmetics from the United States and Hong Kong Dear Ms. Spiniolas: In your letter dated May 8, 1995, you requested a tariff classification ruling on behalf of your client Chilton Globe Toys. Six samples of "Polly Pocket" Cosmetics were submitted with your inquiry and are being returned as requested. Item No. 8700-9 contains a cream blusher, a cosmetic compact, and a Polly Pocket Doll. The cosmetic compact, measuring 1 inch by 3 inches, contains 3 shades of cream eyeshadow and a foam applicator. Item No. 8705-9 consists of a cosmetic compact containing 4 shades of cream eyeshadow, a foam applicator and a Polly Pocket Doll. Item No. 8710-9 consists of nail polish, lipstick, a cosmetic compact and a Polly Pocket Doll. The compact, containing 2 shades of cream eyeshadow, are shaped in an umbrella and dress. Also included is a foam applicator. Item No. 8715-9 contains 2 shades of cream eyeshadow, foam applicator, lipstick, a plastic toy dresser and a Polly Pocket Doll. Item No. 8720-9 contains lipstick, 2 cosmetic compacts and a Polly Pocket Doll. The first compact, measuring 2 1/2 inches by 3 inches, contains 3 shades of cream eyeshadow and a foam applicator. The second compact, measuring 1 1/2 inches by 2 1/4 inches, contains 2 shades of lip gloss and a brush applicator. Each shade of lip gloss is shaped in a butterfly and tulip. Item No. 8725-9 consists of 2 cosmetic compacts and a Polly Pocket Doll. The first, measuring 2 3/4 inches by 3 1/4 inches, contains 7 shades of cream eyeshadow and 1 foam and 1 brush applicator. The second compact, measuring 1 inch by 3 inches, contains 3 shades of lip gloss and a brush applicator. The Polly Pocket Cosmetics are not considered a set. The Polly Pocket Doll together with the cosmetics do not meet a particular need or carry out a specific activity. Each item will be classified separately in its own appropriate heading. The cosmetics, manufactured in the United States, will be classified in subheading 9801.00.1098, Harmonized Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other:. The rate of duty will be free. The Polly Pocket Dolls, manufactured in Hong Kong, measure approximately 1 inch in height and are articulated at the waist. The applicable subheading for the "Polly Pocket Dolls" will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: not over 33 cm in height. The rate of duty will be free. The plastic toy dresser, manufactured in Hong Kong, is proportionately sized for the Polly Pocket Doll. The applicable subheading for the toy dresser will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. The cosmetics may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport