The tariff classification of a toy beauty set from China

NY D89712 April 22, 1999 CLA-2-95:RR:NC:SP:225 D89712 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Ruby L. Wood Evans and Wood & Co., Inc. P.O. Box 610005 DFW Airport, TX 75261 RE: The tariff classification of a toy beauty set from China Dear Ms. Wood: In your letter dated March 23, 1999, you requested a tariff classification ruling on behalf of your client Today’s Kids. The “Travelin’ Style Center,” item #1582, is a portable beauty set designed for, young girls, ages 4 and up. An advertisement and product description sheet were submitted with your inquiry. The article consists of: a vanity table which transforms into a rolling luggage tote, a plastic bristle hair brush, lip balm/lipstick, nail file, spray bottle, fingernail stickers, hair scrunchies, working nail dryer/hair blower, and beauty tip booklet. The molded plastic beauty center opens to reveal a mirror and tray with recessed compartments designed to hold the beauty accessories. The center resembles a wheeled luggage case with a telescoping handle. It also converts to a table top vanity by unfolding legs from beneath the case. All components are put up together to encourage adult role play activity. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI’S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ” The Explanatory Notes, represent the official interpretation of the HTS at the international level. GRI 3(b) defines "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. Based on the information supplied in your letter, we understand that the “Travelin’ Style Center” will be imported packaged together for retail sale. The individual items complement each other in the activity of pretending to groom oneself as a grown-up. Therefore, the entire product is considered a “set” for classification purposes. The Explanatory Notes go on to say that “Subject to substantiated classification in heading 95.03 and for the purpose of this subheading: i) “Sets” are two or more different types of articles (principally for amusement), put up in the same packing for retail sale without repacking. Simple accessories or objects of minor importance intended to facilitate the use of the articles may also be included. ii) “Outfits” are two or more different articles put up in the same packing for retail sale without repacking, specific to a particular type of recreation, work, person or profession.” Although certain components of the “Travelin’ Style Center” may have a "limited use" the items are distinguishable by their size, construction and limited capacity from the real thing. In looking at the product as a whole, we find the item is primarily designed for the amusement of children and, therefore, is classifiable as a toy. The applicable subheading for the “Travelin’ Style Center” item #1582, will be 9503.70.0000, (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division