Mr. Carol Ritchings
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a carrying bag, a hairbrush, a comb, a mirror, a hair claw clip, and ponytail holders from China.
Dear Ms. Ritchings:
In your letter dated March 31, 2000, you requested a tariff classification ruling.
The submitted sample “Hair Accessory Gift Set Model 55590” consists of a zippered carrying bag made of clear PVC (polyvinylchloride) sheeting containing one plastic hairbrush valued at $0.19, one plastic comb valued at $0.08, one plastic framed handheld glass mirror, one plastic hair claw clip, and two ponytail holders. The ponytail holders appear to be made of manmade fibers, yarns held together by a chain stitch with a rubber like cord.
The items do not comprise a set for classification purposes and are separately classified as follows:
The applicable subheading for the carrying bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials. The rate of duty will be 20% ad valorem.
The applicable subheading for the hairbrush will be 9603.29.4010, HTS, 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 comb 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 mirror will be mirror 7009.92.1000, HTS, which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: framed: not over 929 cm² in reflecting area. The rate of duty will be 7.8% ad valorem.
The applicable subheading for the plastic hair claw clip 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 ponytail holders will be 5609.00.3000, 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, of man-made fibers. The rate of duty will be 6.3% 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 212-637-7061.
Robert B. Swierupski