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NY J85938




July 22, 2003

CLA-2-96:RR:NC:SP:233 J85938

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.2020; 7117.90.7500; 3926.40.0000; 3924.90.5500

Ms. Barbara Fox
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a Fashion Express Beauty Set from China.

Dear Ms. Fox:

In your letter dated June 26, 2003, you requested a tariff classification ruling.

The submitted sample, Fashion Express Beauty Set SKU - 815481H, consists of 1 mini memo pad in cover, 4 plastic rings, stick on earrings and plastic beads with string in a plastic case to make a necklace, packaged on a blister card for retail sale.

In your letter you suggest classification under 9503.70.0000, HTS, as other toys, put up in sets or outfits, and parts and accessories thereof. Since the articles are age appropriate for a young girl, there is no role-play involved. Therefore, the item is not a toy dress-up set and the contents must be classified separately.

Your sample is being returned as requested.

The applicable subheading for the mini memo pad in cover will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Memorandum pads, letter pads and similar articles, of paper or paperboard.” The rate of duty will be 0.4% ad valorem.

The applicable subheading for the plastic rings and the plastic beads with string to make a necklace 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 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 case will be 3924.90.5500, HTS, which provides for “Other household 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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