The tariff classification of Play N Pretty Mini Looks Nail Set, Item # 21798 from the United States and China

NY J82201 March 24, 2003 CLA-2-33:RR:NC:2:240 J82201 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3924.90.5500; 4202.22.1500; 6805.20.0000 Ms. Shirley Price Funrise Toy Corporation 6115 Variel Avenue Woodland Hills, CA 91367 RE: The tariff classification of Play N Pretty Mini Looks Nail Set, Item # 21798 from the United States and China Dear Ms. Price: In your letter dated February 27, 2003 you requested a tariff classification ruling. A sample of the Play N Pretty Mini Looks Nail Set, Item # 21798 was submitted for review with your inquiry and is being returned to you. The set consists of a collection of age appropriate products a child can use for grooming and adornment. Play N Pretty Mini Looks Nail Set, Item # 21798 consists of a child’s handbag of translucent plastic sheeting packed with a bottle of nail polish, a heart shaped container of lip-gloss, a foam plastic toe separator and an emery board. The makeup is made in the United Sates and all other components are made and packaged for retail sale as a set in China. Although marketed as a set, it does not meet the qualifications of “goods put up in sets for retail sale” and therefore, each item will be classified separately in its appropriate heading The applicable subheading for lip-gloss will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Lip make-up preparations. The rate of duty will be free. The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Manicure or pedicure preparations. The rate of duty will be free. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors 5100 Paint Branch Parkway, College Park, MD 20740-3835 telephone (202) 418 3412. The applicable subheading for the foam toe separator will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the child’s handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16.4 percent ad valorem. The applicable subheading for the emery board will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain,… on a base of paper or paperboard only. 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 Stephanie Joseph at 646-733-3268 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division