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NY L83947




April 20, 2005

CLA-2-49:RR:NC:SP:234 L83947

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0092; 9615.11.4000; 3926.90.3500; 5609.00.4000; 3304.30.0000; 3926.40.0000; 3304.99.5000; 3304.10.0000; 3919.90.5060; 7117.90.7500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of children’s activity kits consisting of books with related accessories, from China.

Dear Mr. Hoffacker:

In your letter dated April 5, 2005, you requested a tariff classification ruling on behalf of K.B. Toys of Massachusetts, Inc. Three sample kits were submitted for our examination and are being returned to you as requested.

The “Nifty Nails” kit (Item #17003) consists of a paperboard retail display box containing a 32-page spiral-bound book together with related accessories. The book contains text and illustrations constituting a girl’s guide to decorating her fingernails and toenails. The accompanying accessories are intended to help the reader get started in that activity. The accessories included are: 2 sets of plastic stick-on nails, 20 nail gems, 2 toe spacers (of plastic foam), 1 art brush, a sheet of nail transfers, 1 abrasive-coated foam nail file, and 6 small bottles of nail paint. Also included is a zippered, clear vinyl carry case that is shaped and fitted to accommodate both the book and its accessories. (The back cover of the book has two permanently attached, lockable pegs that fit into grommet holes provided in the carry case. This arrangement allows the book to be secured to the outside of the case while the other items are stored inside. The book’s pages can be flipped and perused without removing it from the case.)

The “Fantastic Faces” kit (Item #17002) consists of a paperboard retail display box containing a 32-page spiral-bound book together with related accessories. The book contains text and illustrations constituting a child’s guide to face painting/decorating. The accompanying accessories are intended to help the reader get started in that activity. The accessories included are: 2 vials of glitter, assorted plastic decorative stick-on shapes, 1 art brush, 2 make-up sponges, 5 body crayons, and a small plastic palette holding 6 small cakes of face paint. Also included is a fitted, zippered vinyl carry case of the same kind described above.

For tariff classification purposes, the “Nifty Nails” and “Fantastic Faces” kits will be considered “goods put up in sets for retail sale” whose essential character is imparted in each instance by the printed book, which can serve indefinitely as a reference source. According to figures included with your inquiry, the value of the book in each kit exceeds that of all the other components combined.

Accordingly, the applicable subheading for the complete #17003 “Nifty Nails” kit and the complete #17002 “Fantastic Faces” kit will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 5 or more pages each, but not more than 48 pages each. The rate of duty will be Free.

The third sample, known as “A Whole New Me” (Item #17001), is another boxed kit consisting of a 32-page spiral-bound book together with accessories and a fitted vinyl carry case. However, in this instance the kit is designed to engage the user in more than one specific activity (for example, jewelry making, hair styling, skin cleansing, etc.), and for that reason will not be treated for tariff purposes as “goods put up in sets for retail sale.” Accordingly, the individual components will be classified separately, as indicated in the list below. (The paperboard display box and the fitted vinyl carry case will be considered packing. For entry purposes, their value should be prorated against the listed components.)

A book for girls, entitled “A Whole New Me,” printed with text and illustrations covering topics such as make-up application, jewelry making, hair and skin care, manicuring, fashions, etc. 4901.99.0092/ Free. (Other printed books containing 5 or more pages each, but not more than 48 pages each)

2 plastic hair ornaments (clips). 9615.11.4000/ 5.3%. (Combs, hair-slides and the like: of hard rubber or plastics: other than combs: not set with imitation pearls or imitation gemstones)

An assortment of plastic beads for making bracelets, etc. 3926.90.3500/ 6.5%. (Other articles of plastics : Beads, bugles and spangles, not strung )

2 hair “scrunchies” (ponytail holders), each in the form of looped, textile-covered rubber cord with attached plastic-bead ornaments. 5609.00.4000/ 3.9% (Other articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included)

1 small bottle of nail paint. 3304.30.0000/ Free. (Manicure or pedicure preparations)

An assortment of stick-on earrings, which are solid-color, pressure-sensitive, hard-plastic stickers having a three-dimensional profile (i.e., raised, convex faces). 3926.40.0000/ 5.3%. (Other articles of plastics : statuettes and other ornamental articles)

1 vial of glitter gel. 3304.99.5000/ Free. (Other beauty or make-up preparations)

2 lipsticks. 3304.10.0000/ Free. (Lip make-up preparations)

A sheet of “body transfers,” a misnomer for items that, in this instance, are actually flat, die-cut, pressure-sensitive plastic stickers printed with assorted pictures and designs. They can be peeled off their release-paper backer, applied to the skin as decorations, and later peeled off the skin when desired. 3919.90.5060/ 5.8%. (Other self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics)

A small, heart-shaped container of lip gloss. 3304.10.0000/ Free. (Lip make-up preparations)

5 “body crayons.” 3304.99.5000/ Free. (Other beauty or make-up preparations)

1 plastic-bead bracelet valued at 30 cents. 7117.90.7500/ Free. (Other imitation jewelry valued over 20 cents per dozen pieces or parts: of plastics)

With respect to all of the kits discussed in this ruling, please note that perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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