CLA-2-95:RR:NC:SP:225 I86172
Ms. Jenny Davenport
Wal*Mart Stores, Inc.
Mail Stop #0410 – L - 32
601 N. Walton
Bentonville, AR 72716-0410
RE: The tariff classification of articles contained in two designs of a “12 inch hair play doll set” from China and a pencil from Taiwan.
Dear Ms. Davenport:
In your letter dated September 9, 2002, you requested a tariff classification ruling.
You submitted samples of two designs of Style #20136, “12 inch hair play doll set.” Sample “A” consists of a 12” plastic non-stuffed doll dressed in a pink jumper, pink shoes, and a pink headband, 1 brush, 1 comb, 1 plastic mirror, 1 child’s handbag of opaque polyvinyl chloride (PVC) sheeting of plastic, which is unlined, has a snap flap, and faux fur handle, 2 barrettes, 3 plastic clips with teeth with different colored attached hair, 6 plastic hair clips with teeth (3 butterfly, 3 regular), rubber bands, 10 plastic clips, plastic puffy heart shaped 3-dimensional stickers, and convex-shaped 3-dimensional plastic printed stickers with designs. Sample “B” consists of a 12” plastic non-stuffed doll dressed in purple blouse, purple overalls, purple hat, and white shoes, 1 brush, 1 plastic mirror, 1 plastic necklace sized for the doll, 1 4” plastic toy backpack for the doll, 1 “pencil case” that is actually a utility pouch of clear polyvinyl chloride (PVC) of plastic, 1 eraser, 1 ruler, 1 pencil sharpener, 1 notebook, 1 plastic clip with metal spring, convex-shaped 3-dimensional plastic printed stickers with designs, solid colored pressure sensitive heart-shaped and cog-shaped paper stickers, flat heart-shaped pressure sensitive plastic stickers, and flat pressure sensitive plastic stickers in the shapes of clothing accessories.
Although packaged as sets, the two samples are not sets for Customs’ purposes. 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 two samples of Style #20136, “12 inch hair play doll set”, are not considered to be sets for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Some of the articles are for use with the doll. Many of the articles are for use with the doll and have a secondary use for the child. However, some of the articles are not for use with the doll, but are for the child only. Therefore, the contents must be classified separately as the goods are not for one use only.
The applicable subheading for the flat pressure sensitive plastic stickers in the shapes of clothing accessories and the flat heart-shaped pressure sensitive plastic stickers of Sample B 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 percent ad valorem.
The applicable subheading for the plastic mirrors of Sample A and Sample B will be 3924.90.5500, HTS, which provides for “Tableware, kitchenware, 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 plastic heart-shaped 3-dimensional puffy stickers of Sample A will be 3926.40.0000, HTS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles.” The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the rubber bands of Sample B if made of plastic, not rubber, will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the eraser of Sample B will be 4016.92.0000, HTS, which provides for “Other articles of vulcanized rubber other than hard rubber: Erasers. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the rubber bands of Sample B if made of natural rubber will be 4016.99.3500, HTS, which provides for “Other articles of vulcanized rubber other than hard rubber: other: of natural rubber: other.” The rate of duty will be free.
The applicable subheading for the rubber bands of Sample B if made of synthetic rubber will be 4016.99.6050, HTS, which provides for “Other articles of vulcanized rubber other than hard rubber: other: other.” The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the child’s handbag of Sample A will be 4202.22.1500, HTS, which provides, in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16.8 per cent.
The applicable subheading for the pencil case of Sample B will be 4202.92.4500, HTS, which provides for “Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20 percent ad valorem
The applicable subheading for the notebook of Sample B will be 4820.10.2020, HTS, which provides for “Memorandum pads, letter pads and similar articles of paper or paperboard.” The rate of duty will be 0.8 percent ad valorem.
The applicable subheading for the solid colored pressure sensitive paper heart-shaped and cog-shaped stickers of Sample B will be 4823.90.6600, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 1.1%.
The applicable subheading for the convex shaped 3-dimensional plastic printed stickers with designs of Sample A and Sample B will be 4911.91.4040, HTS, which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 0.6%.
The applicable subheading for pencil sharpener of Sample B will be 8214.10.0000, HTS, which provides for “Paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof.” The rate of duty will be 0.3 cents each plus 4.2% ad valorem.
The applicable subheading for the plastic clip with metal spring of Sample B will be 8308.90.9000, HTS, which provides for “Clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like and parts thereof, of base metal, of a kind used in clothing, footwear, awnings, handbags, travel goods or other madeup articles; tubular or bifurcated rivets of base metal; beads and spangles of base metal: other including parts: other.” The rate of duty will be 2.7% ad valorem.
The applicable subheading for the ruler of Sample B will be 9017.80.0000, HTS, which provides for “Other” instruments for measuring length, for use in the hand. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the plastic non-stuffed dolls of Sample A and Sample B will be 9502.10.0060, HTS, which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed…Other.” The rate of duty will be free.
The applicable subheading for the doll’s necklace and backpack of Sample B will be 9502.91.0000, HTS, which provides for “Dolls representing only human beings and parts and accessories thereof: Parts and accessories: Garments and accessories thereof, footwear and headgear.” The rate of duty will be free.
The applicable subheading for the brush of Sample B 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 pencil of Sample B will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem.
The applicable subheading for the comb of Sample A, 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 per gross plus 2% ad valorem.
The applicable subheading for the comb of Sample A, 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 per gross plus 4.6% ad valorem.
The applicable subheading for the hair with clips and the plastic hair clips (3 styles) of Sample A 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.
We are unable to issue a ruling on the scrunchies and the rubber band strings without a breakdown of their material composition. Should you still wish a ruling on these articles, please resubmit your request pertaining to these articles along with the requested information.
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 Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division