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NY N013282





July 23, 2007

CLA-2-90:RR:NC:N1:105

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500, 6217.10.8500, 6307.90.9889, 9019.10.2030

Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a Princess Diva Slipper Bag Set from China

Dear Ms. Trotta:

In your letter dated June 19, 2007, you requested a tariff classification ruling.

We do not consider this item to be a set for Customs purposes, noting, e.g., the manicure and the pedicure sets separately classified in New York Ruling Letter L89257, 12-27-05. It is clearer here that this import does not consist of products or articles put up together to meet a particular need or carry out a specific activity as indicated by Harmonized System Explanatory Note X-b to General Rule of Interpretation 3.

Separately imported massage slippers were classified in HTSUS 9019 in Headquarters Ruling Letter 960032, 12-6-99.

The applicable subheading for the massaging slippers will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” battery powered massage apparatus. The rate of duty will be free.

The polyvinyl chloride (PVC) tote bag measures approximately 91/2” wide, 101/2” long and 31/2” deep which is constructed of plastic sheeting material.

The applicable subheading for the PVC tote bag will be 4202.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic textile materials, other. The rate of duty will be 20 percent ad valorem.

The headwrap is a headband constructed of woven polyester fabric.

The applicable subheading for the polyester headband will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crochetedOther accessories: Other headbands, ponytail holders and similar articles.” The rate of duty will be 14.6 percent ad valorem.

The eye mask is constructed of woven polyester fabric with a thin layer of cellular plastic foam inside. It is held on the head by a rubber cord that pulls over the head.

The applicable subheading for the eye mask will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 4202.92.4500, please contact V. Lazaro at 646-733-3041, if you have any questions regarding 6217.10.8500, please contact K. Reidlinger at 646-733-3053 and if you have any questions regarding 6307.90.9889, please contact M. Bayer at 646-733-3102. If you have other questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012.

Sincerely,

Robert B. Swierupski
Director,

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