CLA-2-96:RR:NC:SP:233 H82150
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of nail polish, a hairbrush, a mirror, plastic hair claw clips, a trinket box and a travel bag from China.
Dear Ms. Aldinger:
In your letter dated May 30, 2001, you requested a ruling on tariff classification.
The submitted sample, Rite Aid item #997353, is referred to as a “7 Piece Blue Accessory Gift Set.” The item is comprised of a bottle of blue glitter nail polish, a blue glitter plastic mini hairbrush with a mini hand held glass mirror in a blue glitter plastic heart shaped frame attached by a key chain, two plastic hair claw clips, and a round textile covered trinket box. The items are packaged in a blue travel bag which measures 6” x 6 ½” x 2 ¾”. The bag is manufactured of polyvinyl chloride (PVC) plastic sheeting and is unlined. The top lid which is clear PVC has a nylon coil zipper closure and a small carrying handle. The bag is suitable for repetitive use.
The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure or pedicure preparations. The rate of duty will be free.
Cosmetics are subject to the regulations and requirements of the Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville Lane, Rockville, Maryland 20857. The telephone number is (301) 443-3370.
The applicable subheading for the hairbrush, if valued not over 40 cents each, will be 9603.29.4010, HTS, which provides for hairbrushes valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7% ad valorem. If valued over 40 cents each, the applicable subheading for the hairbrush will be 9603.29.8010, HTS. The rate of duty will be 0.3cents each plus 3.6% ad valorem.
The applicable subheading for the mirror will be 7009.92.1000, HTS, which provides for glass mirrors, whether or not framed, including rear-view mirrors: framed: not over 929 cm² in reflecting area. The rate of duty will be 7.8% ad valorem.
The applicable subheading for the hair claw clips will be 9615.11.4000, HTS, which provides for combs, hair-slides and the like: of hard 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 textile covered trinket box will be 6307.90.9989, HTS, which provides for other made up articles . . . other. The rate of duty will be 7% ad valorem.
The applicable subheading for the PVC travel bag will be 4202.92.4500, HTS, which provides for travel, sports, and similar bags, other. The rate of duty will be 20% ad 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 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division