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NY I87290




October 22, 2002

CLA-2-71:RR:NC:SP:233 I87290

CATEGORY: CLASSIFICATION

TARIFF NO.: 5609.00.4000; 9615.19.6000; 3926.40.0000; 9615.11.4000;

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a hair scrunchie, a barrette, plastic stick-on earrings and hair clips from China.

Dear Ms. Grego:

In your letter dated October 8, 2002, you requested a tariff classification ruling.

The submitted sample, referred to as Dollar Tree SKU – 803900F “Jewelry Fashion Play Set,” consists of:
one textile hair scrunchie made of textile knit flowers strung onto an elasticized cord one textile and metal barrette four pairs of plastic stick-on earrings two plastic molded spring type hair clips with dangling plastic shapes on a textile fiber string

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 Dollar Tree SKU – 803900F “Jewelry Fashion Play Set” 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 textile hair scrunchie will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other.” The rate of duty will be 4.7% ad valorem.

The applicable subheading for the textile and metal barrette 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 stick-on earrings will be 3926.40.0000, HTS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles.” The rate of duty will be 5.3% ad valorem.

The applicable subheading for the plastic hair 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.

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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