CLA-2-95:OT:RR:NC:N4:424
9615.90.6000
Mr. Salvatore LoBello
T.H. Weiss, Inc.
2 Johnson Road
Lawrence, NY 11559
RE: The tariff classification of an “Olly and Friends” stuffed pony and hair grooming items from China
Dear Mr. LoBello:
In your letter submitted March 12, 2013, you requested a tariff classification ruling on behalf of Zomax Tools.
A sample of a stuffed pony, described as “Olly and Friends,” style # 72031, was submitted with your inquiry. The submitted product is a full-figured polyester plush pony. The stuffed pony features faux fur along the mane and tail and a satin bow on the head and tail. It also features floral designs on each of the four legs and a peace symbol on both sides of the body. The toy animal measures approximately 15” in height and 17” in length. The stuffed pony has a very small pocket with a zipper closure at the top and two plush handles. The amusement value of the item outweighs its functionality as a bag. Due to the item’s stuffing, the pocket has minimal storage capacity and is incapable of storing anything other than tiny, flat, non-bulky items.
Also included with the item is a zippered toiletry bag which contains two ribbon-bow hair clips, a small brush, and a mirror, attached to a paperboard card. Although sold together, the various items do not constitute a set for tariff purposes and will be classified separately. They are not put up together for one particular need or activity. The toiletry bag and its contents do not complement the stuffed pony to the extent that together they can be used for “amusement, diversion or play.” Playing with the stuffed pony and grooming and adorning one’s self are two separate and distinct activities. The sample will be returned, as requested.
The toiletry bag is constructed of plastic sheeting that is 6 mils in thickness. The bag is designed and sized to provide storage, protection, portability, and organization to toiletries, hair accessories, and similar personal effects during travel. It has a zipper closure and one strap. The bag is of a durable construction and capable of repetitive use. It measures approximately 8” (W) x 6.25” (H).
The applicable subheading for the “Olly and Friends” stuffed pony will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free.
The applicable subheading for the mirror will be 3924.90.5650, HTSUS, which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4% ad valorem.
The applicable subheading for the toiletry bag will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20% ad valorem.
The applicable subheading for the brush, if valued not over 40 cents each, will be 9603.29.4010, HTSUS, which provides for "Hairbrushes valued not over 40 cents each." The rate of duty will be 0.2 cents each plus 7% ad valorem. The applicable subheading for the brush, if valued over 40 cents each, will be 9603.29.8010, HTSUS, which provides for "Hairbrushes valued over 40 cents each." The rate of duty will be 0.3 cents each plus 3.6% ad valorem.
The applicable subheading for the ribbon-bow hair clips will be 9615.90.6000, HTSUS, which provides for "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like…Combs, hair-slides and the like: Other: Other: Other." The rate of duty will be 11% 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 James Forkan at (646) 733-3025.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division