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NY 868945

December 12, 1991

CLA-2-42:S:N:N3G:341 868945


TARIFF NO.: 4202.32.2000; 7117.90.5000; 9004.10.0000

Ms. Jodi Goodman
Toys N' Things
166 King's Highway North
Westport, CT 06880

RE: The tariff classification of "Mermaid Princess Water-filled Fashion Accessories" from China.

Dear Ms. Goodman:

In your letter dated November 14, 1991, you requested a tariff classification ruling.

The submitted sample, item #4228, described as "Mermaid Princess Water-filled Fashion Accessories", consists of a coin purse, bracelet and sunglasses designed for children four years and older.

The water-filled coin purse is constructed of clear plastic. It measures approximately 4 1/2" x 3 1/2". It is secured by means of a top slide plastic zipper closure. There is a plastic key chain affixed to the top of the zipper closure. The front of the purse features the "Mermaid Princess" logo.

The water-filled bracelet measures approximately 6 3/4" x 1". It is secured around the wrist by means of a hook and loop fastener. The front of the bracelet features the "Mermaid Princess" logo.

Although the purse, bracelet and sunglasses will be blister packed and sold at retail sale as a set, however, for classification purposes each item will be classified separately.

We recommend that you consult with the Environmental Protection Agency regarding the color-dye contained within the articles.

The applicable subheading for item #4228, the "Mermaid Princess" coin purse of clear plastic, will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem.

The applicable subheading for item #4228, the "Mermaid Princess" bracelet, will be 7117.90.5000, HTS, which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts. The duty rate will be 11 percent ad valorem.

The applicable subheading for item #4228, the Mermaid Princess" sunglasses, will be 9004.10.0000, HTS, which provides for Spectacles, Goggles and the like, corrective, protective or other: Sunglasses. The duty rate will be 7.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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