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NY J81725

March 24, 2003

CLA-2-39:RR:NC:SP:233 J81725


TARIFF NO.: 3926.90.3500

Mr. Paul Leitner
Continental Agency Inc.
535 Brea Canyon Road
City of Industry, CA 91789

RE: The tariff classification of a Fashion Accessory Kit from China.

Dear Mr. Leitner:

In your letter dated March 11, 2003, on behalf of Malibu Toys Inc., you requested a tariff classification ruling.

The submitted sample, referred to as Denim Rocks Fashion Accessory Kit, is designed for decorating denim and consists of the following:

2 feet pearl designed fringe made of strung plastic beads

1 plastic star crystal tattoo

2 butterfly iron-on appliques

2 decorative gems

50 iridescent plastic sequins (5mm)

24 iridescent plastic sequins (10mm)

1 tube fabric glue

1 adhesive sheet

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Denim Rocks Fashion Accessory Kit is a set for tariff classification purposes. Although retail packed, the set is no more than a grouping of beads, sequins and similar decorations and is therefore not considered a toy. The essential character of the set is imparted by the plastic pearl designed fringe and the plastic sequins.

Your sample is being returned as requested.

The applicable subheading for the Denim Rocks Fashion Accessory Kit will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 646-733-3036.


Robert B. Swierupski

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