CLA-2-96:RR:NC:SP:233 K83772
Mr. Steven De Core
D & D Customhouse Brokerage Inc.
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07208
RE: The tariff classification of “How to Kit Fabulous Hair and Groovy Nails” from China.
Dear Mr. De Core:
In your letter dated February 26, 2004, on behalf of Wallace of Bridgeport dba Top That Inc., you requested a tariff classification ruling.
The submitted sample is identified as “How to Kit Fabulous Hair and Groovy Nails.” It consists of a 32 page book, two hair scrunchies, four plastic colored hair clips, a plastic sparkle comb, two gold colored elastic ponytail holders, two flower metal hair clips, twelve plastic false nails, twenty four sticky tabs, a heart shaped nail buffer (emery), a plastic toe divider and one bottle of nail polish.
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 “How to Kit Fabulous Hair and Groovy Nails” 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 book will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other (than certain enumerated) printed books containing 5 or more pages each but not more than 48 pages each.” The rate of duty will be free.
The applicable subheading for the hair scrunchies will be 6117.80.8500, HTS, which provides for "Other made up clothing accessories, knitted or crocheted…Other Accessories: Other: Headbands, ponytail holders and similar articles." The duty rate will be 14.6% ad valorem.
The applicable subheading for the plastic hair 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 comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for “Combs, hair-slides and the like… of hard rubber or plastics: Combs: Valued not over $4.50 per gross.” The rate of duty will be 14.4 cents/gross plus 3% ad valorem.
The applicable subheading for the comb, if valued over $4.50 per gross, will be 9615.11.3000, HTS, which provides for “Combs, hair-slides and the like… Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other.” The rate of duty will be 28.8 cents/gross plus 4.6% ad valorem.
The applicable subheading for the elastic ponytail holders will be 5609.00.4000, HTS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other." The rate of duty will be 3.9% ad valorem.
The applicable subheading for the flower metal 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 false nails will be 3926.40.0000, HTS, which provides for “Other articles of plastics: Statuettes and other ornamental articles.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the sticky tabs will be 3919.90.5060, HTS, which provides for “Self adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, other...Other.” The rate of duty will be 5.8% ad valorem.
The applicable subheading for the nail buffer will be 6805.20.0000, HTS, which provides for “Natural or artificial abrasive powder or grain… On a base of paper or paperboard only.” The rate of duty will be free.
The applicable subheading for the toe divider will be 3924.90.5500, HTS, which provides for “…other household articles and toilet articles of plastics: Other, Other.” The rate of duty will be 3.4% ad valorem.
The applicable subheading for the nail polish will be 3304.30.0000, 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: Manicure or pedicure preparations.” The rate of duty will be free.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (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