United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K83638 - NY K83683 > NY K83680

Previous Ruling Next Ruling
NY K83680

---

March 16, 2004
CLA-2-96:RR:NC:SP:233 K83680

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0092; 3304.30.0000; 3926.40.0000; 7117.90.5500; 7117.90.7500; 4911.91.4040; 6805.20.0000; 9615.11.1000; 9615.11.3000; 5609.00.4000; 9615.19.6000; 9615.11.4000; 9615.11.5000

Mr. Steven De Core
D & D Customhouse Brokerage
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07208

RE: The tariff classification of “Disney Princess My Pretty Princess Beauty Kit and Book” from China.

Dear Mr. De Core:

In your letter dated February 24, 2004, on behalf of Wallace of Bridgeport dba Top That Inc., you requested a tariff classification ruling.

The submitted sample is identified as “Disney Princess My Pretty Princess Beauty Kit and Book.” It consists of a 48 page book, 2 bottles of glitter nail polish, 1 set of plastic press on nails, 1 sheet of crystal nail gems, nail stickers, 1 pink heart-shaped emery board, 1 pink glitter seahorse shaped plastic comb, 1 elastic ponytail holder with red rose, 3 metal hair swirls with imitation gems, 5 plastic flower hair clips, and 1 silver colored sparkly plastic tiara with imitation gemstones.

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 “Disney Princess My Pretty Princess Beauty Kit and Book” 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.

Your sample is being returned as requested.

The applicable subheading for the book will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other (than certain enumerated) printed books containing 5 or more pages each but not more than 48 pages each.” The rate of duty will be free.

The applicable subheading for the glitter 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: Manicure or pedicure preparations.” The rate of duty will be free.

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 applicable subheading for the plastic press-on nails will be 3926.40.0000, HTS, which provides for “Other articles of plastics: Statuettes and other ornamental articles.” The rate of duty will be 5.3% ad valorem.

The applicable subheading for the plastic crystal nail gems, 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 crystal nail gems, 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 nail stickers will be 4911.91.4040, HTS, which provides for “Other printed matter, including printed pictures and photographs: Other (than trade advertising material, commercial catalogs and the like): Pictures, designs and photographs: Other (than certain specified kinds).” The rate of duty will be free.

The applicable subheading for the emery board will be 6805.20.0000, HTS, which provides for “Natural or artificial abrasive powder or grain On a base of paper or paperboard only.” The rate of duty will be free.

The applicable subheading for the 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 3% ad valorem.

The applicable subheading for the 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 elastic ponytail holder with red rose will be 5609.00.4000, HTS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other." The rate of duty will be 3.9% ad valorem.

The applicable subheading for the metal hair swirls with gems will be 9615.19.6000, HTS, which provides for “Combs, hair-slides and the like Other: Other.” The rate of duty will be 11% 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 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 silver colored sparkly plastic tiara with imitation gemstones will be 9615.11.5000, HTS, which provides for “Combs, hair-slides and the likeOf hard rubber or plastics: Other: Other.” The rate of duty will be free.

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,

Previous Ruling Next Ruling

See also:

• Tariff No.: 3304.30.00 - Manicure or pedicure preparations
• Tariff No.: 3926.40.00 - Statuettes and other ornamental articles, of plastics
• Tariff No.: 4901.99.00 - Printed books, brochures, leaflets and similar printed matter, other than in single sheets
• Tariff No.: 4911.91.40 - Pictures, designs and photographs, excluding lithographs on paper or paperboard, printed not over 20 years at time of importation
• Tariff No.: 5609.00.40 - Articles of yarn, strip or the like of man-made monofilaments, twine, cordage, rope or cables, nesoi
• Tariff No.: 6805.20.00 - Natural or artificial abrasive powder or grain on a base of paper or paperboard only
• 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.: 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
• Tariff No.: 9615.11.40 - Hair slides and the like, of hard rubber or plastics, not set with imitation pearls or imitation gemstones
• Tariff No.: 9615.11.50 - Hair slides and the like, of hard rubber or plastics, set w/imitation pearls or imit. gemstones
• Tariff No.: 9615.19.60 - Hair-slides and the like, not of hard rubber or plastics