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NY L84640

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May 5, 2005

CLA-2-96:RR:NC:SP:233 L84640

CATEGORY: CLASSIFICATION

TARIFF NO.: 4402.92.4500; 9603.29.4010; 9603.29.8010; 7117.90.5500; 7117.90.7500; 3304.10.0000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a “Girls Accessories Bag” from China.

Dear Mr. Williams:

In your letter dated April 22, 2205, you requested a tariff classification ruling.

The submitted sample is identified as Style no. 20302 “Girls Accessories Bag.” The item consists of a zippered double handle tote bag wholly of Polyvinyl Chloride (PVC) plastic sheeting. The bag contains one plastic hairbrush measuring 5” in length, one plastic beaded necklace, one plastic beaded bracelet and a tube of lipstick.

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 “Girls Accessories Bag” 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 tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Travel, sports and similar bags, with outer surface of sheeting of plastic, Other.” The rate of duty will be 20% ad valorem.

The applicable subheading for the hairbrush, if valued not over 40 cents each, 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 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 plastic beaded necklace and the plastic beaded bracelet, 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 beaded necklace and the plastic beaded bracelet, 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 lipstick will be 3304.10.0000, HTS, which provides for “Lip make-up preparations.” The rate of duty will be Free.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone (202) 418 3412.

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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See also:

• Tariff No.: 3304.10.00 - Lip make-up preparations
• Tariff No.: 4202.92.45 - Travel, sports and similar bags with outer surface of plastic sheeting
• 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.: 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