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NY 803586




December 02, 1994

CLA-2-39:S:N:N6:343 803586

CATEGORY: CLASSIFICATION

TARIFF NO.: TARIFF NO.: 3924.10.5000; 3924.90.5500; 3926.20.5000; 4202.92.4500; 9503.90.6000; 9603.29.4010; 9615.11.3000

Ms. Barbara J. Wysco
Tower Group International, Inc.
205 West Service Road
Champlain, NY 12919-0218

RE: The tariff classification of a baby gift pack from China and Taiwan.

Dear Ms. Wysco:

In your letter dated November 3, 1994, on behalf of Creations Dina, Inc., you requested a tariff classification ruling.

You have submitted a sample of a baby gift pack, your style #1589. It consists of a training cup, a baby bottle, a baby hair brush, a comb, a rattle, a toy key chain with keys and a bib. All of these items are of plastic. They are contained in a plastic carrying case with a zippered top and handle.

We assume, based on your cost breakdown, that the hair brush is valued at not over 40 cents each and the plastic comb is valued over $4.50 per gross.

Since the components of the sets are put together to carry out several different activities or to meet various needs, they do not satisfy the requirements for classification as sets. Each component is, therefore, classified separately.

The applicable subheading for the zippered reusable travel bag of plastic will be 4202.92.4500, Harmonized Tariff Schedule of the United States(HTS), which provides for ... travel, sport and similar bags, other. The duty rate will be 20 percent ad valorem.

The applicable subheading for the plastic baby bottle 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 percent ad valorem.

The applicable subheading for the plastic training cup will be 3924.10.5000, HTS, which provides for tableware, kitchenware,... of plastics, other. The duty rate will be 3.4 percent ad valorem.

The applicable subheading for the hair brush will be 9603.29.4010, HTS, which provides for ... hairbrushes, valued not over 40› each. The duty rate will be 0.2 cents plus 7 percent ad valorem.

The applicable subheading for the comb 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. The duty rate will be 28.8 cents per gross plus 4.6 percent ad valorem.

The applicable subheading for the plastic rattle and the plastic toy key chain will be 9503.90.6000, HTS, which provides other toys (except models) not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the PVC bib will be 3926.20.5000, HTS, which provides for other articles of plastics ... articles of apparel and clothing accessories, other. The duty rate will be 5 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.

Sincerely,


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