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NY J86233





July 3, 2003

CLA-2-96:RR:NC:SP:233 J86233

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.9000; 7117.90.7500; 9615.11.4000; 5609.00.4000; 3304.30.0000; 3304.10.0000; 3304.99.5000; 4420.90.4500

Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of a “Kid’s Jewelry Chest” from China and Taiwan.

Dear Ms. Peirce:

In your letter dated June 20, 2003, you requested a tariff classification ruling.

The submitted sample, MK 1872 Kid’s Jewelry Chest, consists of a decorative wooden jewelry chest with two shelves covered by two mirrored doors and a bottom drawer. The chest measures approximately 13.94” high, 10.59” wide and 5.47” deep and is made in China. It will include the following items:

1 metal ring - made in China
2 plastic bracelets (1 solid plastic, 1 plastic beads) - made in China, value 44 cents each
4 plastic hair claw clips (2 with flowers, 2 generic) - made in China 1 elastic ponytail holder (elastic with beaded tassel ends) - made in China 1 nail polish - made in Taiwan
1 lip gloss -made in Taiwan
1 body glitter -made in Taiwan

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 Kid’s Jewelry Chest 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 metal ring will be 7117.19.9000, Harmonized Tariff Schedule of the United States (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 bracelets 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 hair claw clips 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 elastic ponytail holder will be 5609.00.4000, HTS, which provides for “Articles of yarntwine, cordage not elsewhere specified or includedOther.” The rate of duty will be 4.3% ad valorem.

The applicable subheading for the nail polish will be 3304.30.0000, 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 applicable subheading for the lip gloss will be 3304.10.0000, 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: Lip make-up preparations.” The rate of duty will be free.

The applicable subheading for the body glitter will be 3304.99.5000, HTS, which provides for “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments): Other: Other: Other” The rate of duty will be free.

The applicable subheading for the wooden jewelry chest will be 4420.90.4500, HTS, which provides for “Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, other, not lined with textile fabrics.” The rate of duty will be 4.3% ad valorem.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.

The merchandise is not subject to quota restraints or visa requirements, and no special documents are required.

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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