The tariff classification of the “Cool Maker Hollywood Hair Studio” role play kit and “Cool Maker Hollywood Hair Studio Refill Pack” from China

N310911 April 8, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Staci Bolan Vandegrift Forwarding Co. Inc. 1551 Simpson Ferry Rd New Cumberland, PA 17070 RE: The tariff classification of the “Cool Maker Hollywood Hair Studio” role play kit and “Cool Maker Hollywood Hair Studio Refill Pack” from China Dear Ms. Bolan: In your letter dated March 26, 2020, you requested a tariff classification ruling on behalf of your client, Spin Master Inc. Photographs and a description of the “Cool Maker Hollywood Hair Studio” role play kit, and the “Cool Maker Hollywood Hair Studio Refill Pack,” were received with your inquiry. The “Cool Maker Hollywood Hair Studio” consists of a battery-operated “studio” case (which is used to shred the decorated ribbons), an empty spray bottle, two markers, two premium clips, four hair clips, twenty plastic ribbons (which serve as the “hair extensions”), two hair rollers, a curling wand and an instructional styling guide. All of the items are packaged together and provide the accessories needed for a child to role play as a hair stylist. Children can create customized styling looks by creating “hair extensions” using decorated ribbons and the plastic ribbon curling wand. By following the simple instructions, a child can mimic or learn to style like a professional hair stylist by using the contents of the hair studio kit to create unique looks. The “Cool Maker Hollywood Hair Studio” is principally designed for the amusement of children 8 years of age and older. The “Cool Maker Hollywood Hair Refill Pack” is marketed as an accessory to the hair studio. The refill pack includes twelve ribbons, five hair clips, two markers, a curler wand, two hair rollers and an empty spray bottle. All of the items are packaged together and designed to be used with the “Cool Maker Hollywood Hair Studio.” Since the goods are principally used with articles classified within Heading 9503, the accessory kits should be classified with those articles. The applicable subheading for the “Cool Maker Hollywood Hair Studio” kit and the “Cool Maker Hollywood Hair Studio Refill Pack,” 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