Mr. Kevin Maher
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of “Bratz Styling Sticker Art Set” from China.
Dear Mr. Maher:
In your letter dated August 17, 2004, on behalf of Roseart, you requested a tariff classification ruling.
The submitted sample is identified as “Bratz Styling Sticker Art Set” style #6188. It consists of the following items:
5 plastic sticker sheets
2 paper sticker sheets
1 plastic glitter bracelet valued at $.199
3 plastic glitter rings valued at $.199
1 plastic lips glitter tattoo
4 tattoo sheets
3 plastic crystal tattoos valued at $.411
2 gel pens
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 “Bratz Styling Sticker Art Set” 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 5 plastic sticker sheets and the plastic lips glitter tattoo will be 3919.90.5060, Harmonized Tariff Schedule of the United States (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 2 paper sticker sheets will be 4911.91.4040, HTS, which provides for “Other printed matter, including printed pictures and photographs: Other (than trade advertising material, commercial catalogs and the like): Pictures, designs and photographs: Other (than certain specified kinds).” The rate of duty will be free.
The applicable subheading for the plastic glitter bracelet, glitter rings and crystal tattoos 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 4 tattoo sheets will be 4908.90.0000, HTS, which provides for “Transfers (decalcomanias), other than vitrifiable.” The rate of duty will be free.
The applicable subheading for the gel pens will be 9608.10.0000, HTS, which provides for “Ball point pens.” The rate of duty will be 0.8 ¢ each + 5.4 % ad valorem.
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.
Robert B. Swierupski