CLA-2-67:RR:NC:3:353 I88940
Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of Party Hair Dress-Up Assortments from China.
Dear Ms.Grego:
In your letter dated November 19, 2002 you requested a tariff classification ruling.
The submitted sample is an SKU 803887 Party Hair Dress-Up Assortment, consisting of Item #’s TY2688-323, TY2688-324 and TY2688-326. Item # TY2688-323 consists of polyester hair that is attached to a ponytail holder-style elastic, two metal barrettes, and four pair of stick-on earrings that are made of plastic that is flat and self-adhesive. Item # TY2688-324 consists of polyester hair that is attached to a ponytail holder-style elastic, six twist-on hair extensions made of man-made fibers and metal twists, and various shaped body jewels made of plastic that is raised and self-adhesive. The “body jewelry” is of a type that can be used on other items, such as, book bags and books. Item # TY2688-326 consists of a plastic headband that incorporates a triangular textile bandana with polyester hair extensions, one necklace of plastic flowers, and four pair of stick-on earrings that are made of plastic that is flat and self-adhesive.
The items are not considered “goods put up in sets for retail sale” because the items do not meet a particular need or carry out a specific activity. The hair and hair extensions have no nexus to the necklace, stick on earrings, and body jewelry. These goods do not contribute to role-play, as the merchandise is age appropriate to the group it is marketed to, “tweens.”
The applicable subheading for the TY2688-323 polyester hair, TY2688-324 polyester hair and TY2688-324 hair extensions will be 6704.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Wigs, false beards, eyebrows and eyelashes, switches and the like…Of synthetic textile materials: Other.” The rate of duty will be Free.
The applicable subheading for the TY2688-323 barrettes and TY2688-326 headband/ bandana will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like; hairpins, curling pins…Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11% ad valorem in 2002 and 2003.
The applicable subheading for the TY2688-323 and TY2688-326 stick-on earrings 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, whether or not in rolls: Other: Other, Other.” The rate of duty will be 5.8% ad valorem in 2002 and 2003.
The applicable subheading for the TY2688-324 body jewels will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastic…Statuettes and other ornamental articles.” The rate of duty will be 5.3% ad valorem in 2002 and 2003.
The applicable subheading for the TY2688-326 necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be Free.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division