CLA-2-96:OT:RR:NC:SP:233
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a girl’s styling kit from China.
Dear Ms. Trotta:
In your letter dated April 21, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
Item number 59435 is a 16 piece styling kit for girls. Included in the kit are:
One cushion-based plastic brush
Two plastic jaw clips
One textile headband
Two metal snap clips decorated with plastic flowers
Nine Terry O’s holders
These pieces will be packaged and sold in a plastic purse. The purse is made of clear polyvinyl chloride (PVC) sheeting. The interior of the purse is unlined with no additional features. It has a vinyl flap closure with vinyl strap.
Although sold as a set, the above items are not classifiable as a set because not all the items in the set are designed to meet a particular need or carry out a specific activity. The purse, which is a separate article of commerce and more than just a packing container, has a different use than the items in the set. Consequently, each item is classifiable separately under its appropriate heading.
The applicable subheading for the headband and ponytail holders will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other, Headbands, ponytail holders and similar articles.” The rate of duty will be 15.2% ad valorem.
The applicable subheading for the flower snap clips will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Of rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the plastic jaw clips will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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.” The rate of duty will be 11% ad valorem.
The applicable subheading for the brush will be 9603.29.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “hairbrushes, valued over 40 cents each.” The rate of duty will be 0.3 cents for each piece in the set plus 3.6% ad valorem.
The applicable subheading for the plastic purse will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic.” The rate of duty will be 16 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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division