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NY 811637

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July 12, 1995

CLA-2-95:S:N:N7:225 811637

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030; 3924.90.5500; 4202.22.1500; 4202.32.1000; 7117.90.7500; 9004.10.0000; 9603.29.8010; 9615.11.3000; 9615.11.4000; 9615.19.6010; 9615.90.4000

Ms. Rita Menne
Fingerhut Companies, Inc.
4400 Baker Road
Minnetonka, MN 55343

RE: The tariff classification of toy shoes, a mirror, purse, shoulder bag, jewelry, sunglasses, hair brush, comb and hair ornaments from China

Dear Ms. Menne:

In your letter dated June 7, 1995, received in this office on June 14, 1995, you requested a tariff classification ruling.

The subject article is called a "Naturally Pretty Dress Up Playset". The item consists of 18 pieces which include: a pair of plastic shoes, mirror, shoulder bag, coin purse, necklace, bracelet, earrings, sunglasses, hair brush, hair comb, headband, ponytail holders and hair barrettes. The samples submitted are being returned as requested.

The product name implies that the item is a toy dress up set, however, "dress up" involves role playing in the form of imitating a particular grown up behavior or occupation such as a model, bride, fireman or policeman. The above described set does not furnish a specific theme to role play. The child's accessories are those which a little girl would use in her daily activities such as going to school or the mall. The plastic shoes are the only article that serve no practical use, due to their flimsy construction and the fact that they are not available in various sizes, as are traditional footwear. The shoes are the only item which will be considered toys for classification purposes. The remaining
components are fully functional articles of commerce. The collection does not comprise a set for classification purposes and is separately classified as follows:

The applicable subheading for the toy shoes will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for the plastic mirror 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. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the child's handbag with shoulder strap, 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 duty rate will be 19.6 percent ad valorem.

The applicable subheading for the coin purse of plastic, will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The duty rate will be 12.1 cents per kilogram plus 4.6 percent ad valorem.

The applicable subheading for the plastic necklace, bracelet and earrings will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. The duty rate will be free.

The applicable subheading for the plastic sunglasses will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles and the like, corrective, protective or other: sunglasses. The rate of duty will be 6.2 percent ad valorem.

The applicable subheading for the hair brush will be 9603.29.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes, and other toilet brushes for use on the person: valued over 40 cents each, hairbrushes. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.

The applicable HTS subheading for the hair comb will be 9615.11.3000 Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The duty rate will be 28.8 cents per gross plus 4.6 percent ad valorem.

The applicable subheading for the plastic headband will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like: other: not set with imitation pearls or imitation gemstones. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for ponytail holders will be 9615.19.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516 and parts thereof: combs, hair-slides and the like: other: other... of textile materials. The rate of duty will be 11 percent ad valorem.

The applicable subheading for the hair barrettes will be 9615.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516 and parts thereof: other: other: of rubber or plastics, not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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See also:

• Tariff No.: 3924.90.55 - Household articles and toilet articles, nesoi, of plastics
• Tariff No.: 4202.22.15 - Handbags, with or without shoulder straps or without handle, with outer surface of sheeting of plastics
• Tariff No.: 4202.32.10 - Articles of a kind normally carried in the pocket or handbag, with outer surface of reinforced or laminated plastics
• Tariff No.: 7117.90.75 - Imitation jewelry of plastics, nesoi, over 20 cents/dozen pcs or pts
• Tariff No.: 9004.10.00 - Sunglasses, corrective, protective or other
• Tariff No.: 9503.90.00 - Toys and reduced scale models neosi and parts and accessories thereof
• Tariff No.: 9603.29.80 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued o/40 cents each
• Tariff No.: 9615.11.30 - Combs, of plastics, valued over $4.50 per gross
• Tariff No.: 9615.11.40 - Hair slides and the like, of hard rubber or plastics, not set with imitation pearls or imitation gemstones
• Tariff No.: 9615.19.60 - Hair-slides and the like, not of hard rubber or plastics
• Tariff No.: 9615.90.40 - Hair accessories and pts thereof, and pts. of combs, hair slides, etc. nesoi, of rubber or plastics, n/set w/imit. pearls or imit. gemstones