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NY J89815

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October 29, 2003

CLA-2-71:RR:NC:SP:233 J89815

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.80.8500; 3926.40.0000; 3926.90.9880; 8505.19.0040; 3926.10.0000; 4908.90.0000; 3919.90.5060; 4820.10.2020; 3926.90.3500; 9609.10.0000; 4911.91.2040; 7117.90.5500; 7117.90.7500; 9208.90.0080

Ms. Jenni Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045

RE: The tariff classification of an “All Star Stationery Extravaganza Set” from China.

Dear Ms. Gomez:

In your letter dated October 10, 2003, on behalf of Lisa Frank, Inc., you requested a tariff classification ruling.

The submitted sample, Item number P2933 All Star Stationery Extravaganza Set, is composed of the following items:

4 striped terry ponytail holders
4 mini terry ponytail holders
16 plastic 3-dimensional sticker gems plastic luggage tag
6 locker magnets soccer ball magnet plastic memo clip
48” body tattoos with case plastic alphabet stickers
T-shirt pad cosmetic bag plastic bead activities sweat pants note pad glitter pencil with dangle glitter stickers plastic ball ring ball whistle with key ring

In your letter you suggest classification under 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS). 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.

The applicable subheading for the 4 striped and the 4 mini terry ponytail holders will be 6117.80.8500, HTS, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 14.7% ad valorem.

The applicable subheading for the 16 plastic 3-dimensional sticker gems will be 3926.40.0000, HTS, which provides for “Other articles of plasticsStatuettes and other ornamental articles.” The rate of duty will be 5.3% ad valorem.

The applicable subheading for the plastic luggage tag will be 3926.90.9880, HTS, which provides for “Other articles of plastics Other.” The rate of duty will be 5.3% ad valorem.

The applicable subheading for the 6 locker magnets and the soccer ball magnet will be 8505.19.0040, HTS, which provides for “Other permanent magnets.” The rate of duty will be 4.9% ad valorem.

The applicable subheading for the plastic memo clip will be 3926.10.0000, HTS, which provides for “Other articles of plastic Office or school supplies.” The rate of duty will be 5.3% ad valorem.

The applicable subheading for the 48” body tattoos with case will be 4908.90.0000, HTS, which provides for “Transfers (decalcomanias): Other.” The rate of duty will be 1.5 cents per kg.

The applicable subheading for the T-shirt pad and the sweat pants note pad will be 4820.10.2020, 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 bead activities will be 3926.90.3500, HTS, which provides for “Other articles of plasticsBeads, bugles and spangles, not strung (except temporarily) and not set: articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% ad valorem

The applicable subheading for the glitter pencil will be 9609.10.0000 HTS, which provides for “Pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: Pencils and crayons, with leads encased in a rigid sheath.” The rate of duty will be 14 cents per gross plus 4.3% ad valorem.

The applicable subheading for the glitter stickers will be 4911.91.2040, HTS, which provides for “Other printed matter: Other than certain specified kinds: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other than posters.” The rate of duty will be 1.3 cents per kg.

The applicable subheading for the plastic ball 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 ball 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 ball whistle with key ring will be 9208.90.0080, HTS, which provides for “Whistles, call horns and other mouth-blown sound signaling instruments: Other, Other.” The rate of duty will be 5.3% ad valorem.

Pencils made in China may be subject to anti-dumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

We are unable to issue a ruling on the classification of the cosmetic bag because we require additional information. Please submit the fiber content by weight of the exterior fabric of the bag.

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.: 3919.90.50 - Self-adhesive plates, sheets, other flat shapes, of plastics, not having a light-reflecting surface produced by glass grains, nesoi
• Tariff No.: 3926.10.00 - Office or school supplies, of plastics
• Tariff No.: 3926.40.00 - Statuettes and other ornamental articles, of plastics
• Tariff No.: 3926.90.35 - Beads, bugles and spangles, not strung or set; articles thereof, nesoi, of plastics
• Tariff No.: 3926.90.98 - Other articles of plastic, nesoi
• Tariff No.: 4820.10.20 - Diaries, notebooks and address books, bound; letter and memorandum pads and similar articles, of paper or paperboard
• Tariff No.: 4908.90.00 - Transfers (decalcomanias), not vitrifiable
• Tariff No.: 4911.91.20 - Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation
• 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.: 8505.19.00 - Permanent magnets and articles intended to become permanent magnets after magnetization, other than of metal
• Tariff No.: 9208.90.00 - Musical instruments nesoi in chapter 92; decoy calls; whistles, and o/mouth-blown sound signaling instruments
• Tariff No.: 9503.70.00 - Toys neosi, put up in sets or outfits and parts and accessories thereof
• Tariff No.: 9609.10.00 - Pencils & crayons, with leads encased in a rigid sheath