The tariff classification of the “CoolMaker Tidy Dye Station” and “CoolMaker Tidy Dye Refill Kit” from China

N290757 October 31, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Heather C. Litman Grunfeld | Desiderio | Lebowitz Silverman & Klestadt LLP 707 Wilshire Blvd, STE 4150 Los Angeles, CA 90017-3605 RE: The tariff classification of the “CoolMaker Tidy Dye Station” and “CoolMaker Tidy Dye Refill Kit” from China Dear Ms. Litman: In your letter dated September 12, 2017, you requested a tariff classification ruling on behalf of Spin Master, Inc. A sample of the “CoolMaker Tidy Dye Station” and “CoolMaker Tidy Dye Refill Kit” were submitted with your inquiry. The “CoolMaker Tidy Dye Station” consists of five colored string pods, each containing 4 meters of cotton string infused with permanent fabric dye, a colorful plastic base with a barrel and 2 knobs, plastic/rubber fasteners to secure textile articles to the barrel to be tie-dyed, a 100% cotton textile headband, a 100% cotton textile tote bag, a pair of PE plastic gloves, a PE plastic sheet to protect table surfaces from the dye and a playbook. Children will derive amusement by creating their own unique designs for the tote bag and headband as well as any other project they take on. The “CoolMaker Tidy Dye Station” with the various projects included is considered to be a set for tariff purposes. No one heading in the tariff schedule covers all these components in combination, therefore, GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) states that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI 3(b), the component that gives the set its essential character would dictate the classification of the item. In this case, the toy plastic station and colorful string pods would together impart the essential character of the set. The item is principally designed for the amusement of children 8 years of age and older. The “Tidy Dye Refill Kits” come in two different assortments, each of which contain 4 plastic color string pods, a flimsy 100% textile purse or headband to tie-dye and a pair of PE plastic gloves. Chapter 95 Legal Note 3 states “….parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” These kits are specially designed and marketed to be used solely as an accessory to the “Tidy Die Station” and are, therefore, classified in the same provision. The applicable subheading for the “CoolMaker Tidy Dye Station” and the “CoolMaker Tidy Dye Refill Kits” will be 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.” The rate of duty will be Free. 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division