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NY K81105

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December 1, 2003
CLA-2-39:RR:NC:SP:221 K81105

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000; 3926.90.2000; 3926.90.9880; 4202.12.2020; 6805.20.0000; 8213.00.3000; 8213.00.9000; 8214.20.3000; 9025.19.8040; 9603.21.0000; 9603.29.4010; 9603.29.8010; 9615.11.1000; 9615.11.3000

Ms. Jessica Hernandez
Toys R Us, Inc.
One Geoffrey Way
Wayne, NJ 07470

RE: The tariff classification of the “Ultimate Child Care System” from China.

Dear Ms. Hernandez:

In your letter dated November 6, 2003, you requested a tariff classification ruling.

A sample was provided with your letter. The Ultimate Child Care System consists of a plastic medicine spoon, a plastic dropper, a plastic syringe with a bottle adapter and spill guard, a plastic nasal aspirator, a digital thermometer with a case, 4 emery boards, a nail clipper, nail scissors, a plastic brush, a plastic comb, 2 plastic teethers and a molded plastic carry case. As requested, the sample will be returned.

You suggest that the above items be classified as a set in subheading 3926.20.0000, Harmonized Tariff Schedule of the United States (HTS). However, for purposes of General Rule of Interpretation 3(b), HTS, "goods put up in sets for retail sale" must consist of articles put up together to meet a particular need or carry out a
specific activity. An assortment of articles to be used in various unrelated childcare activities is not specific enough to meet this criteria. Therefore, each article of the set is classifiable separately.

The applicable subheading for the plastic teethers will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading the molded plastic case will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, and similar containers, with outer surface of plastics. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the medicine dropper, nasal aspirator, and the medicine syringe with the adapter and spill guard will be 3926.90.2000, HTS, which provides for other articles of plastics: ice bags; douche bags, enema bags, colostomy bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; crutch tips and grips; dress shields; finger cots; pessaries; prophylactics; sanitary belts; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the plastic medicine spoon will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The rate of duty will be 14.4 cents/gross plus 2% ad valorem.

The applicable subheading for the plastic comb, if valued over $4.50 per gross, 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/gross plus 4.6% ad valorem.

The applicable subheading for the toothbrush will be 9603.21.0000, HTS, which provides for toothbrushes, including dental-plate brushes. The rate of duty will be free.

The applicable subheading for the hairbrush, if valued not over 40 cents each, will be 9603.29.4010, HTS, which provides for other hairbrushes valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7% ad valorem.

The applicable subheading for the hairbrush, if valued over 40 cents each will be 9603.29.8010, HTS, which provides for hairbrushes valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6% ad valorem.

The applicable subheading for the emery boards will be 6805.20.0000, HTS, which provides for natural or artificial abrasive powder or grain, on a base of paper or paperboard only, whether or not cut to shape or sewn or otherwise made up. The rate of duty will be free.

The applicable subheading for the thermometer will be 9025.19.8040, HTS, which provides for "other" clinical thermometers, not liquid filled. The rate of duty will be 1.8 percent ad valorem.

The applicable subheading for the scissors if valued not over $1.75 per dozen will be 8213.00.3000, HTS, which provides for scissors, tailors' shears and similar shears...valued not over $1.75 per dozen. The rate of duty will be 1.7 cents each plus 4.3 percent ad valorem.

The applicable subheading for the scissors if valued over $1.75 per dozen will be 8213.00.9000, HTS, which provides for scissors, tailors' shears and similar shears... valued over $1.75 per dozen: other. The rate of duty will be 3.7 cents each plus 3.7 percent ad valorem.

The applicable subheading for the nail clippers will be 8214.20.3000, HTS, which provides for manicure or pedicure sets and instruments (including nail files), and parts thereof: nail nippers. The rate of duty will be 4 percent 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3924.10.40 - Tableware and kitchenware articles, nesoi, of plastics
• Tariff No.: 3926.90.20 - Specified sanitary, invalid and nursing products, and fittings therefor, of plastics
• Tariff No.: 3926.90.98 - Other articles of plastic, nesoi
• Tariff No.: 4202.12.20 - Trunks, suitcases, vanity and attache cases, occupational luggage and similar containers, with outer surface of plastics
• Tariff No.: 6805.20.00 - Natural or artificial abrasive powder or grain on a base of paper or paperboard only
• Tariff No.: 8213.00.30 - Base metal scissors, tailors' shears and similar shears, and blades thereof, valued n/o $1.75 per dozen
• Tariff No.: 8213.00.90 - Base metal scissors, tailors' shears and similar shears (o/than pinking shears val o$30/dz), and base metal parts, val. o/$1.75 per dozen
• Tariff No.: 8214.20.30 - Base metal instruments for manicure or pedicure purposes, and base metal parts thereof
• Tariff No.: 9025.19.80 - Thermometers, for direct reading, not combined with other instruments, other than liquid-filled thermometers
• Tariff No.: 9603.21.00 - Toothbrushes, including dental-plate brushes
• Tariff No.: 9603.29.40 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued n/o 40 cents each
• Tariff No.: 9603.29.80 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued o/40 cents each
• Tariff No.: 9615.11.10 - Combs, of hard rubber or plastics, valued n/o $4.50 per gross
• Tariff No.: 9615.11.30 - Combs, of plastics, valued over $4.50 per gross