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NY N026737





May 6, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 5609.00.4000; 7009.92.1000; 6117.80.8500; 9603.29.8010; 9615.11.4000; 4202.22.1500;

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

RE: The tariff classification of a girl’s styling kit from China.

Dear Ms. Trotta:

In your letter dated April 21, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

Item number 59434 is an 18 piece styling kit for girls. Included in the kit are:

One cushion-based plastic brush
Two plastic jaw clips
One three inch diameter mirror with plastic frame and cover Thirty small elastic ponytail holds
One hard plastic headband
Two metal snap clips decorated with faux gems Two 17.5 inch elastic hair bands
Twelve Terry O’s ponytail holders

These pieces will be packaged and sold in a plastic purse. The purse is made of clear polyvinyl chloride (PVC) sheeting. The interior of the purse is unlined with no additional features. It has a snap closure with double handles.

  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 ponytail holders and elastic hair bands are rubber monofilaments not exceeding one mm in any cross-sectional dimension, sheathed in textile fabric braid. 

The applicable subheading for the ponytail holders and elastic hair bands will be 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: Other.” The rate of duty will be 3.9% ad valorem.  

The applicable subheading for the terry ponytail holders will be 6117.80.8500 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories: other accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 14.6% ad valorem.

The applicable subheading for the plastic jaw clips will be 9615.11.4000, “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of 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 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 brush will be 9603.29.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “hairbrushes, valued over 40 cents each.” The rate of duty will be 0.3 cents for each piece in the set plus 3.6% ad valorem.

The applicable subheading for the plastic purse 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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