CLA-2-71:RR:NC:SP:233 I88948
Mr. Paul Leitner
Continental Agency, Inc.
535 Brea Canyon Rd.
Walnut, CA 91789
RE: The tariff classification of Cosmic Giggles High Voltage Toe Ring Collection from China.
Dear Mr. Leitner:
In your letter dated November 20, 2002, on behalf of Malibu Toys, you requested a tariff classification ruling.
You have submitted six samples of Cosmic Giggles High Voltage Toe Ring Collection. Each collection consists of two plastic light-up toe rings, two plastic jeweled toe rings, body glitter and plastic gem body decals. The light-up toe rings glow when shaken. The items are packaged together in a blister pack. The six samples are essentially the same, only the colors and shapes of the rings are different.
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 Cosmic Giggles High Voltage Toe Ring Collection is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
The applicable subheading for the plastic light-up toe rings, the plastic jeweled toe rings, and the plastic gem body decals, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.
The applicable subheading for the plastic light-up toe rings, the plastic jeweled toe rings and the plastic gem body decals, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
The applicable subheading for the body glitter will be 3304.99.5000, HTS, which provides for “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other.” The rate of duty will be free.
Cosmetic and toiletry products may be subject to the regulations of the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division