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NY C88824


June 30, 1998

CLA-2-42:RR:NC:TA:341

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.2050; 4202.92.4500; 9615.11.1000; 9615.11.3000; 9603.29.4010; 9603.29.8010; 6601.99.0000; 9503.90.0045

Ms. Patricia Aaront

The Toy Group, Inc.

1 Hampton Street

Westhampton Beach, NY 11978

RE: The tariff classification of a child's pullman type suitcase containing a toiletry bag, comb, hairbrush, umbrella and toy shoes from China.

Dear Ms. Aaront:

In your letter dated May 8, 1998, you requested a tariff classification ruling.

The sample submitted, identified as item 1800, described as "My Girl On The Go Luggage Cart", consists of a child's pullman type suitcase of vinyl plastic, a vinyl toiletry bag, a comb and hairbrush of plastic, an umbrella and a pair of toy shoes.

The umbrella is a child's umbrella and it has six ribs. The item is a hand held umbrella without a telescopic shaft.

The toy shoes are made of plastic and depict adult sized high heels. They are not constructed in a manner suitable for practical use. The entire sole and heel are molded of rigid plastic and do not allow for the flexibility required in the commercial world of standard footwear. They are not available in assorted sizes and will be considered toys in Ch. 95.

The applicable subheading for the suitcase of vinyl plastic will be 4202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, other, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the toiletry bag of vinyl plastic will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The rate of duty will be 14.4 cents per gross plus 2 percent ad valorem. The applicable subheading for the plastic comb, if valued over $4.50 per gross, will be 9615.11.3000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross. The rate of duty will be 28.8 cents per gross plus 4.6 percent ad valorem.

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

The applicable subheading for the umbrella will be 6601.99.0000, HTS, which provides for umbrella, garden umbrellas and similar umbrellas: other: other. The rate of duty will be 8.2 percent ad valorem.

The applicable subheading for the plastic toy shoes will be 9503.90.0045, HTS, which provides for other toys: other: other toys and models. The rate of duty will be Free.

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 Kevin Gorman at 212-466-5893.

Sincerely,


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