CLA-2-71:RR:NC:SP:233 C80619
Ms. Annette McCormack
Meijer, Inc.
2929 Walker Avenue, N.W.
Grand Rapids, MI 49544-9428
RE: The tariff classification of plastic imitation jewelry, a plastic mirror, a plastic comb, a ponytail holder and a zippered pouch from China.
Dear Ms. McCormack:
In your letter dated October 30, 1997, you requested a tariff classification ruling.
The submitted sample, Item #588607, the "Young & Pretty Deluxe Accessory Set", consists of the following items packaged together:
1. 1 pair of plastic clip-on earrings
2. 4 plastic bangle bracelets in assorted colors
3. 1 plastic ring
4. 1 plastic hand held mirror
5. 1 plastic comb
6. 1 elasticized ponytail holder with two plastic spheres attached
7. 1 plastic zippered pouch composed of an exterior surface of pvc vinyl measuring approximately 7" in width by 2-1/2" in height, secured by means of a top textile zippered closure
Your sample is being returned as requested.
The applicable subheading for the plastic earrings, plastic bangle bracelets and plastic ring, 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: if valued not over 20 cents per dozen pieces or parts: other. The rate of duty will be 7.2% ad valorem. If valued over 20 cents per dozen pieces or parts, the applicable subheading 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 plastic mirror will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4% ad valorem.
The applicable subheading for the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The rate of duty will be 14.4 cents per gross plus 2% ad valorem. If valued over $4.50 per gross, the applicable subheading will be 9615.11.3000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per gross plus 4.6% ad valorem.
The applicable subheading for the ponytail holder will be 5609.00.3000, HTS, which provides for articles of ...twine, cordage or rope of man-made fibers. The rate of duty will be 7.6% ad valorem.
The applicable subheading for the pouch of pvc vinyl will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% valorem.
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 212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division