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NY I83873




July 8, 2002

CLA-2-96:RR:NC:SP:233 I83873

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500; 5609.00.4000; 6117.80.8500; 9615.19.6000; 9615.11.4000; 7117.90.7500; 3304.30.0000; 3304.10.0000; 3304.99.5000

Ms. JoAnn Benson
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, IA 52556

RE: The tariff classification of a “Fairy Princess Kid’s Chest” from China.

Dear Ms. Benson:

In your letter dated June 28, 2002, you requested a tariff classification ruling.

The submitted sample, LK 621 “Fairy Princess Kid’s Chest” consists of a 13” high x 11” wide x 5 5/8” deep wooden jewelry box with a mirrored lid covering a removable compartment with a small storage area under the compartment. The box has two drawers. It will include the following girls’ accessories:

3 elastic ponytail holders with plastic decorations, value $0.09 each 1 knit ponytail holder value $0.09 each
2 barrettes, made of metal covered with plastic, value $0.08 each 4 hair claw clips, made of plastic, value $0.08 2 bracelets, made of plastic, value $.38 each 1 nail polish
1 lip gloss
1 body glitter

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The Fairy Princess Kid’s Chest is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the wooden jewelry box will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes and similar boxes, cases and chests, of wood, not lined with textile fabrics. The rate of duty will be 4.3% ad valorem.

The applicable subheading for the 3 elastic ponytail holders will be 5609.00.4000, HTS, which provides for articles of yarn, . . . twine, cordage, . . . not elsewhere specified or included: . . . other. The rate of duty will be 4.7% ad valorem.

The applicable subheading for the knit ponytail holder will be 6117.80.8500, HTS, which provides for other made up clothing accessories, knitted or crocheted, knitted or crocheted parts of garments or of clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.8% ad valorem.

The applicable subheading for the barrettes will be 9615.19.6000, HTS, which provides for combs, hair-slides and the like: other: other. The rate of duty will be 11% ad valorem.

The applicable subheading for the plastic hair claw clips will be 9615.11.4000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: other: not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3% ad valorem.

The applicable subheading for the plastic bracelets will be 7117.90.7500, HTS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. The rate of duty will be free.

The applicable subheading for the nail polish will be 3304.30.0000, HTS, which provides for or beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. The rate of duty will be free.

The applicable subheading for the lip gloss will be 3304.10.0000, HTS, which provides for beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; lip make-up preparation The rate of duty will be free.

The applicable subheading for the body glitter will be 3304.99.5000, HTS, which provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments): other: other: other. The rate of duty will be free.

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) 443-3380.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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