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NY I89575




January 21, 2003

CLA-2-90:RR:NC:MM:114 I89575

CATEGORY: CLASSIFICATION

TARIFF NO.: 9004.10.0000

Ms. Joann Mosqueda
Ja-Ru, Inc.
4030 Phillips Highway
Jacksonville, Florida 32207

RE: The tariff classification of Glitter Girl Sun Shades with neck strap and carry pouch from China

Dear Ms. Mosqueda:

In your letter dated December 18, 2002, you requested a tariff classification ruling on the Glitter Girl Sun Shades with neck strap and carry pouch from China. A sample of the Glitter Girl Sun Shades with neck strap and carry pouch was furnished with your request for a ruling.

The submitted sample, identified as item number 2248, consists of Glitter Girl Sun Shades, a neck strap and drawstring carry pouch. The Glitter Girl Sun Shades are sunglasses composed of plastic. A sticker on the right lens indicates that the lenses have UV protection. The Glitter Girl Sun Shades are imported ready for retail sale packaged together with a textile neck strap and drawstring carry pouch. The Glitter Girl Sun Shades, neck strap and carry pouch are packed in a blister display pack ready for retail sale.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.

The submitted item number 2248, consisting of the Glitter Girl Sun Shades, neck strap and carry pouch, is a single retail package containing articles that are classifiable under more than two separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the HTS at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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 subject articles, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTS, the Glitter Girl Sun Shades, neck strap and carry pouch constitute a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The Glitter Girl Sun Shades impart the essential character of the set. Therefore, the set is classified as the Glitter Girl Sun Shades are classified in heading 9004, HTS.

The applicable subheading for the Glitter Girl Sun Shades with neck strap and carry pouch will be 9004.10.0000, HTS, which provides for spectacles, goggles, and the like, corrective, protective or other; sunglasses. The rate of duty will be 2 percent 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 Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,

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