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NY J89971




October 27, 2003

CLA-2-96:RR:NC:SP:233 J89971

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.2000; 4016.92.0000; 9611.00.0000; 9615.11.4000; 6117.80.8500; 9615.11.3000; 3924.90.5500; 7326.20.0070

Ms. Kristin Mayer
Wal  Mart Logistics
Mail Stop #0410 - L - 32
601 N. Walton Blvd.
Bentonville, AR 72716-0410

RE: The tariff classification of PVC coin purses, erasers, stampers, plastic hair clips, ponytail holders, a comb, a mirror and a key ring from China.

Dear Ms. Mayer:

In your letter dated October 13, 2003, you requested a tariff classification ruling.

The submitted samples are as follows:

Butterfly Pouch, Vendor Stock Number 491 consists of a zippered coin purse with a dog leash clip-on fastener made of clear polyvinyl chloride (PVC) plastic sheeting containing 8 rubber erasers and 2 inked stampers.

Bunny Pouch, Vendor Stock Number 490, consists of a zippered coin purse with a dog leash clip-on fastener made of clear PVC sheeting containing 4 plastic flower hair clips and 2 terry ponytail holders.

Chick Pouch, Vendor Stock Number 489, consists of a zippered coin purse with a dog leash clip-on fastener made of clear PVC sheeting containing a plastic comb, a plastic mirror and 2 plastic flower hair clips.

Duck Pouch, Vendor Stock Number 488, consists of a zippered coin purse with a dog leash clip-on fastener made of clear PVC sheeting containing a steel split key ring with a plastic picture frame attached and 3 plastic flower hair clips.

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 Butterfly Pouch, Bunny Pouch, Chick Pouch and Duck Pouch, are not considered to be sets 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.

Your samples are being returned as requested.

The applicable subheading for the PVC coin purses, all styles, will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of a kind normally carried in the pocket or in the handbag: With outer surface of sheeting of plastic: Other.” The rate of duty will be 20% ad valorem.

The applicable subheading for the erasers will be 4016.92.0000, HTS, which provides for “Other articles of vulcanized rubber other than hard rubber: Other: Erasers.” The rate of duty will be 4.2% ad valorem.

The applicable subheading for the stampers will be 9611.00.0000, HTS, which provides for “Date, sealing or numbering stamps and the likedesigned for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks.” The rate of duty will be 2.7 % ad valorem.

The applicable subheading for the plastic flower hair clips will be 9615.11.4000, HTS, which provides for “Combs, hair-slides and the likeOf 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 ponytail holders will be 6117.80.8500, HTS, which provides for “Other made of clothing accessories, knitted or crocheted Other accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 14.7% ad valorem.

The applicable subheading for the comb 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 mirror will be 3924.90.5500, HTS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.” The rate of duty will be 3.4% ad valorem.

The applicable subheading for the key ring will be 7326.20.0070, HTS, which provides for “Other articles of iron or steel: Articles of iron or steel wire, Other.” The rate of duty will be 3.9% 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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