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NY J83315




March 11, 2003

CLA-2-96:RR:NC:SP:233 J83315

CATEGORY: CLASSIFICATION

TARIFF NO.: 9615.11.1000; 9615.11.3000; 9615.11.4000; 7117.90.5500; 7117.90.7500; 7117.19.9000; 3924.90.5500

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

RE: The tariff classification of a Beauty Hair/Jewelry Set from China.

Dear Ms. Price:

In your letter dated February 27,2003, you requested a tariff classification ruling.

The submitted sample, Item #21820 Play N Pretty Beauty Hair/Jewelry Set, consists of the following:

1 plastic comb measuring 5 ½” in length

2 plastic barrettes measuring 2” in length, with printed on ladybugs

1 sparkly plastic ring

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

1 plastic mirror enclosed in a plastic case with a 2” ball chain

The items are packaged together in a blister pack with a header card printed with “Beauty Jewelry Set” For Ages 6 and Over.

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 Beauty Hair/Jewelry 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 plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Combs: Valued not over $4.50 per gross.” The rate of duty will be 14.4 cents per gross plus 2% ad valorem.

The applicable subheading for the plastic comb, if valued over $4.50 per gross, will be 9615.11.3000, HTS, which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other.” The rate of duty will be 28.8 cents per gross plus 4.6% ad valorem.

The applicable subheading for the plastic barrettes 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 ring, 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 ring, 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 metal necklace will be 7117.19.9000, 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 mirror will be 3924.90.5500, HTS, which provides for “...other household articles and toilet articles, of plastics: Other: Other.” 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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