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NY N014405





July 24, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.29.4010; 9615.11.4000; 9615.19.6000; 5609.00.3000; 5609.00.4000; 7009.92.1000; 4202.22.1500

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

RE: The tariff classification of a child’s hair ornament kit from China. Correction to Ruling Number N013019.

Dear Ms. Trotta:

This replaces Ruling Number N13019 dated July 18, 2007, which contained a clerical error. The correct style number 59411PR was erroneously referred to as style number 59413PK. A complete corrected ruling follows.

The submitted sample Model 59411PR Crown/Flower is a child’s 55 piece hair ornament set packaged in a plastic handbag. The bag has an unlined interior compartment and a snap closure. The bag also has a clear polyvinyl chloride (PVC) plastic sheeting front panel and carrying strap. The sample will be returned to you as requested. The kit includes the following pieces, composed mostly of plastic:

Hair brush with cushioned bristles
Two metal hair clips with plastic floral decoration Two plastic jaw clips
Ten elastic hair bands with textile covering Round edge mirror 1 inch in diameter with plastic frame

  Although sold as a set, the above items are not classifiable as a set because not all the items in the set are designed to meet a particular need or carry out a specific activity. The purse, which is a separate article of commerce and more than just a packing container, has a different use than the items in the set. Consequently, each item is classifiable separately under its appropriate heading.

The applicable subheading for the hair brush will be 9603.29.4010, Harmonized Schedule of the United States (HTSUS), 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 jaw clips will be 9615.11.4000, Harmonized Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like; curling pins, curling grips, hair-curlers and the like, other than those of heading 8615, and parts thereof: 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 the metal hair clips will be 9615.19.6000, Harmonized Schedule of the United States (HTS), which provides for " Combs, hair-slides and the like; curling pins, curling grips, hair-curlers and the like, other than those of heading 8615, and parts thereof: 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 11% ad valorem.

The ponytail holders hair bands are elastomeric monofilaments not exceeding 1 mm in any cross-sectional dimension, sheathed in textile fabric braid.  The applicable subheading for the elastic ponytail holders will be either 5609.00.3000 or 5609.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope, or cables, not elsewhere specified.  If the center core is made of man-made fibers, 5609.00.3000, HTSUS, applies and the rate of duty will be 4.5% ad valorem.  If the center core is constructed of rubber, 5609.00.4000, HTSUS, applies and the rate of duty will be 3.9% ad valorem.

The applicable subheading for the mirror will be 7009.92.1000, Harmonized Schedule of the United States (HTSUS), which provides for " Glass mirrorsother: framed: not over 929 square centimeters in reflecting area.” The rate of duty will be 7.8% ad valorem.

The applicable subheading for the polyvinyl chloride (PVC) handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic.” The rate of duty will be 16 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 the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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