CLA-2-39:RR:NC:SP:221
Ms. Holly VanDeusen
Darice
13000 Darice Parkway, Park 82
Strongsville, OH 44149-3800
RE: The tariff classification of a plastic mirror kit from China.
Dear Ms. VanDeusen:
In your letter dated December 20, 2006, you requested a tariff classification ruling.
A sample was provided with your letter. Item PEEPS-4 is a kit containing a plastic locker mirror and accessories that can be used to decorate the mirror. The mirror is round and is mounted inside a foam plastic frame that is in the shape of a flower. Two holes are cut into the frame. An included ribbon is intended to be strung through the holes and tied to form a hanger for the mirror. The kit includes miscellaneous foam plastic shapes such as hearts, flowers, circles, and a foam backed printed paper decoration in the shape of a marshmallow candy peep. It also includes a small package of glitter. There is a tube of glue to attach the embellishments and to apply the glitter.
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 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the mirror kit to be a set for tariff classification purposes, with the essential character imparted by the plastic mirror.
As you requested, the sample will be returned.
You suggest classification in subheading 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provide for other toys, put up in sets or outfits. However, the mirror kit is not considered to be a toy because the act of decorating the mirror does not involve sufficient educational or manipulative play activity. The user does not actually create a mirror, but can simply decorate a pre-existing mirror by gluing a few foam plastic shapes to it. The mirror is a fully functional article both before and after the decorations are applied.
The applicable subheading for the plastic mirror will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division