CLA-2-42:S:N:N3G:341 868945
Ms. Jodi Goodman
Toys N' Things
166 King's Highway North
Westport, CT 06880
RE: The tariff classification of "Mermaid Princess Water-filled
Fashion Accessories" from China.
Dear Ms. Goodman:
In your letter dated November 14, 1991, you requested a
tariff classification ruling.
The submitted sample, item #4228, described as "Mermaid
Princess Water-filled Fashion Accessories", consists of a coin
purse, bracelet and sunglasses designed for children four years
and older.
The water-filled coin purse is constructed of clear plastic.
It measures approximately 4 1/2" x 3 1/2". It is secured by
means of a top slide plastic zipper closure. There is a plastic
key chain affixed to the top of the zipper closure. The front of
the purse features the "Mermaid Princess" logo.
The water-filled bracelet measures approximately 6 3/4" x
1". It is secured around the wrist by means of a hook and loop
fastener. The front of the bracelet features the "Mermaid
Princess" logo.
Although the purse, bracelet and sunglasses will be blister
packed and sold at retail sale as a set, however, for
classification purposes each item will be classified separately.
We recommend that you consult with the Environmental
Protection Agency regarding the color-dye contained within the
articles.
The applicable subheading for item #4228, the "Mermaid
Princess" coin purse of clear plastic, will be 4202.32.2000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for articles of a kind normally carried in the pocket or
in the handbag, with outer surface of plastic sheeting, other.
The duty rate will be 20 percent ad valorem.
The applicable subheading for item #4228, the "Mermaid
Princess" bracelet, will be 7117.90.5000, HTS, which provides for
Imitation jewelry: Other: Other: Valued over 20 cents per dozen
pieces or parts. The duty rate will be 11 percent ad valorem.
The applicable subheading for item #4228, the Mermaid
Princess" sunglasses, will be 9004.10.0000, HTS, which provides
for Spectacles, Goggles and the like, corrective, protective or
other: Sunglasses. The duty rate will be 7.2 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York
Seaport