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NY G84163




November 29, 2000

CLA-2-33:RR:NC:2:240 G84163

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3921.12.5000; 4202.92.4500; 6402.20.0000; 9004.10.0000

Ms. Debbie DeVere
Enlightened Kids, LLC
320 Fifth Avenue, Suite 1103
New York, NY 10001

RE: The tariff classification of “Beach Princess Beach Set” from China

Dear Ms. DeVere:

In your letter dated November 2, 2000, you requested a tariff classification ruling.

A sample of the Beach Princess Beach Set was submitted with your inquiry. The set contains a vinyl beach mat, a pair of plastic sunglasses, a small plastic bottle containing sun tan lotion, a pair of thong style plastic sandals (zoris) and a small plastic bottle containing moisturizing cream. The items are packed in a fitted plastic storage bag. The bag has a drawstring closure and can be carried over the shoulder. Each item is of a kind usually sold at retail sale on its own merits. You have indicated that the items are imported for retail sale as a set. For Customs purposes, the item is not a set and each component will be separately classified.

The applicable subheading for body lotion and sun tan lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other.. The rate of duty will be free.

The applicable subheading for the vinyl beach mat will be 3921.12.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polymers of vinyl chloride: Other.. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the plastic storage bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Travel, sports and similar bags, with outer surface of sheeting of plastic: Other.. The rate of duty will be 20% ad valorem.

The applicable subheading for the plastic sandals will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Footwear with outer soles and uppers of rubber or plastics with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be free.

The applicable subheading for 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 2 percent ad valorem.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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 Stephanie Joseph at 212-637-7066.

Sincerely,

Robert B. Swierupski
Director,

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