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NY L82025




February 2, 2005

CLA-2-71:RR:NC:SP:233 L82025

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6600; 3924.90.5500; 9615.11.4000; 7117.90.5500; 9608.20.0000; 9615.11.1000; 9615.11.3000; 9503.90.0080

Mr. Armando Rivas
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of a Fuzzy Art Box, a mirror, a headband, rings, bangle bracelets, a hair clip, a comb, a Furry Art Poster, markers and a toy wand from China.

Dear Mr. Rivas:

In your letter dated January 20, 2005, you requested a tariff classification ruling.

The merchandise to be imported is identified as Furryart Deluxe Keepsake Box, TRU item #83590, consisting of a “Fuzzy Art Box” box measuring 6½” h x 13” w x 8½” d made of flock-coated paper or paperboard. The box has four drawers which contain the following items:

1 plastic flower shaped mirror
1 plastic horseshoe shaped headband
1 plastic flower ring
2 plastic bangle bracelets
1 plastic hair clip
1 plastic comb
1 6” x 9” Furry Art Poster made of flock-coated paper or paperboard 10 mini markers
1 toy wand
5 plastic rings

Your sample is being returned as requested.

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 Furryart Deluxe Keepsake Box 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 Fuzzy Art Box and the Furry Art Poster will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of coated paper or paperboard.” The rate of duty will be Free.

The applicable subheading for the plastic mirror will be 3924.90.5500, HTS, which provides for “other household articlesof plastics: Other: Other. The rate of duty will be 3.4% ad valorem.

The applicable subheading for the plastic headband and hair clip 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 plastic flower ring, the plastic bangle bracelets and the 5 plastic rings, 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 flower ring, the plastic bangle bracelets and the 5 plastic rings, if valued over 20 cents per dozen pieces or parts, will be “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 10 mini markers will be 9608.20.0000, HTS, which provides for “Felt tipped and other porous-tipped pens and markers.” The rate of duty will be 4% 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 per 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 per gross plus 4.6% ad valorem.

The applicable subheading for the toy wand will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: 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,

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