CLA-2-71:RR:NC:SP:233 J89816
Ms. Jenni Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045
RE: The tariff classification of “Goddess Gear Extravaganza” from China.
Dear Ms. Gomez:
In your letter dated October 10, 2003, on behalf of Lisa Frank, Inc., you requested a tariff classification ruling.
The submitted sample, Item number P3254 Goddess Gear Extravaganza, is composed of the following items:
plastic nail jewels
2 plastic rings
over 200 assorted beads and findings
designer tissues
2 toy fingernail sets
nail polish
swirl lip gloss ring
glitter tattoos
nail decals
body sticker
plastic light switch cover
rainbow nail strips (flat pressure sensitive sticker strips)
plastic picture frame
2 toe separators
plastic earring tree
flower shaped emery board
heart-shaped cardboard box with fabric covered lid
glittery jeweled body sticker
6 plastic bracelets
4 plastic alligator clips
12 metal rainbow hair clips
6 fuzzy ponytail holders (hair bands)
fluffy ponytail holder
metal fashion pin
child’s handbag of clear polyvinyl chloride (PVC)
In your letter you suggest classification under 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS). Since the articles are age appropriate for a young girl, there is no role-play involved. Therefore, the item is not a toy dress-up set and the contents must be classified separately.
The applicable subheading for the plastic nail jewels, the 2 plastic rings, the body sticker, the glittery jeweled body sticker and the 6 plastic bracelets, 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 nail jewels, the 2 plastic rings, the body sticker, the glittery jeweled body sticker and the 6 plastic bracelets, 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 200 assorted beads and findings will be 3926.90.3500, HTS, which provides for “Other articles of plastics…Beads, bugles and spangles, not strung (except temporarily) and not set: articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% ad valorem.
The applicable subheading for the designer tissues will be 4818.20.0040, HTS, which provides for “Toilet paper and similar paper…Handkerchiefs, cleansing or facial tissues and towels.” The rate of duty will be 0.5% ad valorem.
The applicable subheading for the 2 toy fingernail sets will be 9503.90.0080, HTS, which provides for “Other toys; reduced-sized (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other." Th” rate of duty will be free.
The applicable subheading for the nail polish will be 3304.30.0000, HTS, which provides for “Manicure or pedicure preparations.” The rate of duty will be free.
The applicable subheading for the swirl lip gloss ring will be 3304.10.0000, HTS, which provides for “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Lip make-up preparations.” The rate of duty will be free.
The applicable subheading for the glitter tattoos and the nail decals will be 4908.90.0000, HTS, which provides for “Transfers (decalcomanias): Other (than vitrifiable).” The duty rate will be 1.5 cents per kilogram.
The applicable subheading for the plastic light switch cover will be 3925.90.0000, HTS, which provides for “Builders’ ware of plastics, not elsewhere specified or included: Other.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the rainbow nail strips will be 3919.90.5060, HTS, which provides for “Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: Other: Other, Other.” The rate of duty will be 5.8% ad valorem.
The applicable subheading for the plastic picture frame will be 3924.90.2000, HTS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Picture frames.” The rate of duty will be 3.4% ad valorem.
The applicable subheading for the 2 toe separators and the plastic earring tree will be 3924.90.5500, HTS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastic: Other: Other.” The rate of duty will be 3.4% ad valorem.
The applicable subheading for the flower shaped emery board will be 6805.20.0000, HTS, which provides for “Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of paper or paperboard only.” The rate of duty will be free.
The applicable subheading for the heart-shaped cardboard box with fabric covered lid will be 4823.90.6600, HTS, which provides for “Other (non-enumerated) articles of coated paper or paperboard.” The rate of duty will be 0.6% ad valorem.
The applicable subheading for the 4 plastic alligator clips 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 12 metal rainbow hair clips will be 9615.19.6000, HTS, which provides for “Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the 6 fuzzy hair bands and the fluffy ponytail holder will be 5609.00.4000, HTS, which provides for “Articles of yarn…twine, cordage, rope or cables, not elsewhere specified or included: Other.” The rate of duty will be 4.3% ad valorem.
The applicable subheading for the metal fashion pin will be 7117.19.9000, HTS, which provides for “Imitation jewelry: Other: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for the child’s handbag of clear polyvinyl chloride (PVC) will be 4202.22.1500, HTS, which provides for “Handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic.” The duty rate will be 16.4% ad valorem.
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 (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,
National Commodity
Specialist Division