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NY I88770




November 26, 2002

CLA-2-96:RR:NC:SP:233 I88770

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.9000; 9615.11.4000; 7117.90.5500; 7117.90.7500; 3304.30.0000; 3304.20.0000; 6805.20.0000; 4911.91.2040; 392490.5500

Ms. Shirley Price
Funrise Toy Corporation
6115 Variel Ave.
Woodland Hills, CA 91367-3727

RE: The tariff classification of a “Fashion Finds Boxed Set” from China.

Dear Ms. Price:

In your letter dated November 1, 2002, you requested a tariff classification ruling.

The submitted sample, Item #21810 “Fashion Finds Boxed Set”, consists of the following:

1 metal ball chain necklace measuring 18” in length with a square metal pendant measuring 7/8” on each side, with a print of a ladybug

2 flower shaped plastic hair clips

2 plastic rings

3 bottles of glitter nail polish

2 lipsticks

2 eye shadows

1 flower shaped emery board

2 2” x 2” sheets of release paper, each of which bears a number of printed, pressure-sensitive paper stickers. The stickers are printed with pictures representing ladybugs and flowers.

1 plastic lidded dresser top box

The items are packaged together in a window box.

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 “Fashion Finds Boxed 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 metal necklace will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% 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.

The applicable subheading for the plastic rings, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, HTS, which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.

The applicable subheading for the plastic rings, if valued over 20 cents per dozen pieces or parts, 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 “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 lipstick 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 preparations.” The rate of duty will be free.

The applicable subheading for the eye shadow will be 3304.20.0000, HTS, which provides for “Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations: Eye make-up preparations.” 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.

The applicable subheading for the emery board will be 6805.20.0000, HTS, which provides for “Natural or artificial powder or grainOn a base of paper or paperboard only.” The rate of duty will be free.

The applicable subheading for the stickers will be 4911.91.2040, HTS, which provides for “Lithographs on paper or paperboard, not over 0.51 mm in thickness, other than posters.” The rate of duty will be 2.6 cents per kilogram.

The applicable subheading for the dresser top box will be 3924.90.5500, HTS, which provides for “Other household articlesof plasticsOther.” The rate of duty will be 3.4% 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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