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NY 899587




July 15, 1994

CLA-2-42:S:N:N6:341 899587

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500; 9615.19.4000; 9603.29.4010; 9603.29.8010; 3924.90.5500; 9004.10.0000; 4820.10.2010; 4202.32.2000; 4820.10.2020; 9609.10.0000

Mr. Charles A. Tague
BDP International, Inc.
1017 4th Avenue
Lester, PA 19029-1813

RE: The tariff classification of a "Naturally Pretty" shoulder bag, comb, brush, mirror, sunglasses, address book, pencil pouch, pad and pencils from China and/or Hong Kong.

Dear Mr. Tague:

In your letter dated June 20, 1994, on behalf of Creative Designs International, Ltd., you requested a tariff classification ruling.

The submitted sample, item 8318, is one article of a product line marketed under the "Naturally Pretty" tradename. The item is a collection of personal accessories for a child. It includes a shoulder bag and small snap pouch of plastic sheeting, a plastic comb, brush and mirror, sunglasses with plastic frame, two lead pencils, a note pad and an address book. Each component is a fully functional article of commerce and is of a kind usually sold at retail sale on its own merits. It is sold in a cardboard retail package which has a clear vue top and is printed with the tradename "Naturally Pretty", "10 piece set" a listing of the contents, and an illustration depicting a young girl wearing sunglasses and two shoulder bags.
You have suggested classification within tariff Heading number 9503, Harmonized Tariff System of the United States, Annotated, which provides in part for other toys.

The General Rules of Interpretation (GRI's) govern classification of goods in the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings and relative chapter or section notes. The Explanatory Notes to Heading 9503 states:

"Certain toys... may be capable of a limited "use"; but they are generally distinguishable by their size and limited capacity..."

The instant items do not have a limited use and are not distinguishable by their size or capacity. Each item is in fact a full function article of commerce. The fact that they are packaged in a retail carton with a picture of a young girl is not controlling. Therefore each item is not considered to be a toy and the collection is not a toy set.

The contents are classified as follows:

The applicable subheading for the shoulder bag of plastic sheeting 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 rate of duty will be 20 percent ad valorem.

The applicable subheading for the comb of plastic will be 9615.19.4000, HTS, which provides for Combs of plastic, valued over $4.50 per gross. The duty rate will be 28.8 cents per gross plus 4.6 percent ad valorem.

The applicable subheading for the hairbrush of plastic will be 9603.29.4010, HTS, which provides for hairbrushes, valued not over 40 cents each. The duty rate will be 0.2 cent each plus 7 percent ad valorem. The applicable subheading for the hairbrush if valued over 40 cents each will be 9603.29.8010. The duty rate will be 0.3 cent each plus 3.6 percent ad valorem.

The applicable subheading for the mirror of plastic will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other. The duty rate will be 3.4 percent ad valorem.

The applicable subheading for the sunglasses of plastic will be 9004.10.0000, HTS, which provides for sunglasses. The duty rate will be 7.2 percent ad valorem.

The applicable subheading for the address book will be 4820.10.2010, HTS, which provides for diaries and address books. The duty rate will be 4 percent ad valorem.

The applicable subheading for the small snap pouch of plastic sheeting will be 4202.32.2000, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The duty rate will be 20 percent ad valorem.

The applicable subheading for the note pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pad and similar articles. The duty rate will be 4 percent ad valorem.

The applicable subheading for the pencils will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The duty rate will be 14 cents per gross plus 4.3 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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