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NY J85941

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July 10, 2003

CLA-2-96:RR:NC:SP:233 J85941

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.80.8500; 9615.11.4000; 7117.90.5500; 7117.90.7500; 3926.40.0000

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 - 815481F, consists of 1 knit headband, 4 plastic mini claw hair clips with beads, 2 plastic bangle bracelets and plastic stick on earrings, 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 knit headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crochetedOther Accessories: Other: Headbands, ponytail holders and similar articles." The duty rate will be 14.7% ad valorem.

The applicable subheading for the mini claw hair clips with beads 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 bangle bracelets, 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 bangle bracelets, 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 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 duty rate will be 5.3% 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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See also:

• Tariff No.: 3926.40.00 - Statuettes and other ornamental articles, of plastics
• Tariff No.: 6117.80.85 - Headbands, ponytail holders & similar articles, of textile materials other than containing 70% or more by weight of silk, knitted/crocheted
• Tariff No.: 7117.90.55 - Imitation jewelry nesoi, not of base metal, n/o 20 cents/doz. pcs or pts
• Tariff No.: 7117.90.75 - Imitation jewelry of plastics, nesoi, over 20 cents/dozen pcs or pts
• Tariff No.: 9503.70.00 - Toys neosi, put up in sets or outfits and parts and accessories thereof
• Tariff No.: 9615.11.40 - Hair slides and the like, of hard rubber or plastics, not set with imitation pearls or imitation gemstones