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NY I88774




December 12, 2002

CLA-2-33:RR:NC:2:240 I88774

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.99.5000; 3924.90.5500; 3926.90.9880; 4202.12.2050; 4911.91.2040; 6805.20.0000; 7117.90.5500; 7117.90.7500; 9615.11.4000

Ms. Shirley Price
Funrise Toy Corporation
6115 Variel Avenue
Woodland Hills, CA 91367

RE: The tariff classification of a Play N Pretty Beauty Beauty Bliss Set from the United States and China

Dear Ms. Price:

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

A sample of the Play N Pretty Beauty Bliss Set, Item Number 21655, was submitted with your inquiry and is being returned. The set consists of a collection of age appropriate products a child can use for grooming and adornment. The set contains two tubes of lipstick, five interlocking plastic containers consisting of lipgloss, one container of eyeshadow, two bottles of nail polish, one container of cream blush, a flower shaped plastic mirror with a chain attached, two toe separators, two heart shaped containers of glitter, a cosmetic purse composed of polyvinyl chloride (PVC) with a zipper closure, four sheets of printed paper stickers with various designs, two emery boards, four plastic rings, eight plastic claw clips for the hair and four plastic hair barrettes. The makeup is made in the United Sates and all other components are made and packaged for retail sale as a set in China.

Although marketed as a set, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, each item will be classified separately under its appropriate heading.

The applicable subheading for lipstick and lipgloss will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides 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: Lip make-up preparations.. The rate of duty will be free. The duty rate for 2003 will remain the same.

The applicable subheading for eyeshadow will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides 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: Eye make-up preparations.. The rate of duty will be free. The duty rate for 2003 will remain the same.

The applicable subheading for nail polish will be 3304.30.0000, 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.. The rate of duty will be free. The duty rate for 2003 will remain the same.

The applicable subheading for cream blush will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides 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. Other.. The duty rate for 2003 will remain the same.

The applicable subheading for the plastic mirror and toe separators will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles, of plastics: Other: Other.. The rate of duty will be 3.4 percent ad valorem. The duty rate for 2003 will remain the same.

The applicable subheading for the containers of glitter will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other materials of heading 3901 to 3914: Other: Other.. Other.. The rate of duty will be 5.3 percent ad valorem. The duty rate for 2003 will remain the same.

The applicable subheading for the plastic cosmetic purse 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: Trucks, suitcases, vanity cases and similar containers. The rate of duty will be 20 percent ad valorem. The duty rate in 2003 will remain the same.

The applicable subheading for printed paper stickers will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness.. Other.. The rate of duty will be 2.6 cents per kilogram. The duty rate for 2003 will be 1.3 cents per kilogram.

The applicable subheading for emery boards will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of paper or paperboard only. . The rate of duty will be free. The duty rate for 2003 will remain the same.

The applicable subheading for plastic rings, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (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 duty rate for 2003 will remain the same.

The applicable subheading for plastic rings, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (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 duty rate for 2003 will remain the same.

The applicable subheading for plastic claw hair clips and barrettes will be 9615.11.4000, Harmonized Tariff Schedule of the United States (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 duty rate for 2003 will remain the same.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857.

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 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

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