CLA-2-95:S:N:N7:225 811637
4202.32.1000; 7117.90.7500; 9004.10.0000;
9603.29.8010; 9615.11.3000; 9615.11.4000;
9615.19.6010; 9615.90.4000
Ms. Rita Menne
Fingerhut Companies, Inc.
4400 Baker Road
Minnetonka, MN 55343
RE: The tariff classification of toy shoes, a mirror, purse,
shoulder bag, jewelry, sunglasses, hair brush, comb and
hair ornaments from China
Dear Ms. Menne:
In your letter dated June 7, 1995, received in this
office on June 14, 1995, you requested a tariff classification
ruling.
The subject article is called a "Naturally Pretty Dress
Up Playset". The item consists of 18 pieces which include: a
pair of plastic shoes, mirror, shoulder bag, coin purse,
necklace, bracelet, earrings, sunglasses, hair brush, hair
comb, headband, ponytail holders and hair barrettes. The
samples submitted are being returned as requested.
The product name implies that the item is a toy dress up
set, however, "dress up" involves role playing in the form of
imitating a particular grown up behavior or occupation such as
a model, bride, fireman or policeman. The above described set
does not furnish a specific theme to role play. The child's
accessories are those which a little girl would use in her
daily activities such as going to school or the mall. The
plastic shoes are the only article that serve no practical
use, due to their flimsy construction and the fact that they
are not available in various sizes, as are traditional
footwear. The shoes are the only item which will be
considered toys for classification purposes. The remaining
components are fully functional articles of commerce. The
collection does not comprise a set for classification purposes
and is separately classified as follows:
The applicable subheading for the toy shoes will be
9503.90.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for other toys (except models), not
having a spring mechanism. The rate of duty will be free.
The applicable subheading for the plastic mirror will be
3924.90.5500, Harmonized Tariff Schedule of the United States
(HTS), 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.
The applicable subheading for the child's handbag with
shoulder strap, will be 4202.22.1500, Harmonized Tariff
Schedule of the United States (HTS), which provides for
handbags, whether or not with shoulder strap, including those
without handle, with outer surface of sheeting of plastic.
The duty rate will be 19.6 percent ad valorem.
The applicable subheading for the coin purse of plastic,
will be 4202.32.1000, 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
sheeting of plastic, of reinforced or laminated plastics. The
duty rate will be 12.1 cents per kilogram plus 4.6 percent ad
valorem.
The applicable subheading for the plastic necklace,
bracelet and earrings will be 7117.90.7500, Harmonized Tariff
Schedule of the United States (HTS), which provides for
imitation jewelry: other: other: valued over 20 cents per
dozen pieces or parts: other: of plastics. The duty rate will
be free.
The applicable subheading for the plastic sunglasses will
be 9004.10.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for spectacles, goggles and the
like, corrective, protective or other: sunglasses. The rate
of duty will be 6.2 percent ad valorem.
The applicable subheading for the hair brush will be
9603.29.8010, Harmonized Tariff Schedule of the United States
(HTS), which provides for toothbrushes, shaving brushes, hair
brushes, nail brushes, eyelash brushes, and other toilet
brushes for use on the person: valued over 40 cents each,
hairbrushes. The rate of duty will be 0.3 cents each plus 3.6
percent ad valorem.
The applicable HTS subheading for the hair comb will be
9615.11.3000 Harmonized Tariff Schedule of the United States
(HTS), which provides for combs, hair-slides and the like: of
hard rubber or plastics: combs: valued over $4.50 per gross:
other. The duty rate will be 28.8 cents per gross plus 4.6
percent ad valorem.
The applicable subheading for the plastic headband will
be 9615.11.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for combs, hair-slides and the
like: other: not set with imitation pearls or imitation
gemstones. The duty rate will be 5.3 percent ad valorem.
The applicable subheading for ponytail holders will be
9615.19.6010, Harmonized Tariff Schedule of the United States
(HTS), which provides for combs, hair-slides and the like;
hairpins, curling pins, curling grips, hair-curlers and the
like, other than those of heading 8516 and parts thereof:
combs, hair-slides and the like: other: other... of textile
materials. The rate of duty will be 11 percent ad valorem.
The applicable subheading for the hair barrettes will be
9615.90.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for combs, hair-slides and the like;
hairpins, curling pins, curling grips, hair-curlers and the
like, other than those of heading 8516 and parts thereof:
other: other: of rubber or plastics, not set with imitation
pearls or imitation gemstones. The rate of duty will be 5.3
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