The tariff classification of a Disney Princess Hair Accessory Tote from China

N101456 May 13, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 4202.22.1500 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of a Disney Princess Hair Accessory Tote from China Dear Mr. Cervantes: In your letter dated April 8, 2010, you requested a tariff classification ruling. A sample of the Disney Princess Hair Accessory Tote, item # 30356, was submitted with your inquiry. The item is comprised of a clear plastic bag that contains a play hair dryer, a play hair flat iron, a play curling iron, a play hair brush, a play hair curler, a play lipstick and a play perfume bottle. The foregoing toys are constructed of plastic. The bag is a children’s novelty handbag constructed with an outer surface of clear polyvinyl chloride (PVC) plastic sheeting that is 8 mils in thickness. It has one interior storage compartment and is designed to hold the small personal effects that are normally carried by a child on a daily basis. The bag has a nylon zipper closure and two fabric-covered carrying handles. It measures approximately 12” (W) x 10” (H) x 2.25” (D). The sample will be returned, as requested. Although packaged together and marketed as a toy set for retail sale, the novelty handbag has no incorporated features that would contribute to a child’s amusement not is it considered normal packaging for a toy. While the toy hair accessories are designed to provide amusement for girls of 3 years and older as they pretend to style their hair and otherwise beautify themselves, the articles together do not represent or imitate a person, profession, type of work or recreation. There is no clear nexus contemplating a use together to amuse. Therefore, the plastic play hair accessories will be classified separately from the handbag. The applicable subheading for the hair accessories portion of the Disney Princess Hair Accessory Tote will be 9503.00.0080, 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…Other.” The rate of duty will be free. The applicable subheading for the handbag portion of the Disney Princess Hair Accessory Tote will be 4202.22.1500, HTSUS, 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 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division