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NY K87132





June 25, 2004
CLA-2-96:RR:NC:SP:233 K87132

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0010; 7315.89.5000; 6117.80.8500; 5609.00.4000; 9615.11.4000; 9603.29.4010; 7009.92.1000

Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a “25 Piece Doll with Hair Accessory Gift Set” from China.

Dear Ms. Ritchings:

In your letter dated June 17, 2004, you requested a tariff classification ruling.

The submitted sample, Model 59314 “25 Piece Doll with Hair Accessory Gift Set”, consists of a textile stuffed doll with a hanging loop measuring 7½” in height, 1 steel beaded/ball key chain with a clasp, from which hangs a 2 ½” tall plastic figure, 1 knit headwrap, 6 printed elastic ponytail holders, 6 small plastic jaw clips, 1 mini hairbrush valued at $0.18, 1 plastic framed glass mirror, and 6 mini terry ponytailers.

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 25 Piece Doll with Accessory Gift Set 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 doll will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressedStuffed." The rate of duty will be free.

The applicable subheading for the key chain will be 7315.89.5000, HTS, which provides for “Chain and parts thereof, of iron or steel: Other chain: Other: Other.” The rate of duty will be 3.9% ad valorem.

The applicable subheading for the headwrap and the mini terry ponytailers will be 6117.80.8500, HTS, which provides for “Other made up clothing accessories, knitted or crocheted Other accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 14.6% ad valorem.

The applicable subheading for the printed elastic ponytail holders will be 5609.00.4000, HTS, which provides for “Articles of yarn 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 small plastic jaw 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 mini hairbrush will be 9603.29.4010, HTS, which provides for “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 plastic framed glass mirror will be 7009.92.1000, HTS, which provides for “Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Not over 929 cm² in reflecting area.” The rate of duty will be 7.8% 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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