CLA-2-95:RR:NC:SP:225 J86180
Ms. Anna Maria Salas Rogalski
Disguise™ Inc.
11906 Tech Center Court
Poway, CA 92064
RE: The tariff classification of an artificial flower, hair clip, toy gun, boot covers, and gloves from China.
Dear Ms. Salas Rogalski:
In your letter dated June 10, 2003, you requested a tariff classification ruling.
You submitted the following samples:
Style IM867, Yellow Flower with Safety Pin, is a yellow paper flower that measures approximately 6 inches in height and 5 inches across, with a safety pin attached at the “stem.”
Style IM879, Hairclip with Flower, is a metal-hinged polyvinyl chloride hair clip that measures approximately ½ inch in height and 4-1/4 inches in length. Attached to the hair clip are orange, red, and green paper flowers that each measure approximately 6 inches in height and 5 inches across.
Style IM922, Toy Ray Gun, is a plastic futuristic-looking toy gun that measures approximately 4 inches in height and 8 inches in length with a gray stock and a red muzzle, with the end of the muzzle covered with a red safety cap. When the trigger is pulled, the gun emits a burst of “clicking” sounds.
Style IM962, Ranger Boot Covers, consists of two blue boot covers made of polyvinyl chloride material with black foam tops and secured with four textile ties. The boot covers are of flimsy non-durable construction and intended for use as a costume for a child.
Style IM963, Ranger Gloves, consists of a pair of white, blue and gold gloves constructed of a knitted polyester fabric from the wrist to the fingertips. Each glove features a long gauntlet cuff constructed of polyvinyl chloride material.
The applicable subheading for Style IM867, Yellow Flower with Safety Pin, will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Other.” The rate of duty will be 17% ad valorem.
The applicable subheading for Style IM879, Hairclip with Flower, will be 9615.19.6000, HTS, which provides for “Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11% ad valorem.
The applicable subheading for Style IM922, Toy Ray Gun, will be 9503.90.0080, HTS which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.
The applicable subheading for Style IM962, Ranger Boot Covers, will be 9505.90.6000, HTS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be free.
The applicable subheading for Style IM963, Ranger Gloves, will be 6116.93.8800, HTS, which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: of synthetic fibers: Other: Other: Without fourchettes.” The rate of duty will be 18.7% ad valorem.
Your samples are being returned as requested.
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