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NY J82312

March 24, 2003

CLA-2-96:RR:NC:SP:233 J82312


TARIFF NO.: 9603.29.8010; 9615.11.4000; 6117.80.8500; 5609.00.4000; 3924.90.5500

Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a cushion hairbrush, plastic jaw clips, and ponytail holders packed in a magazine rack caddy from China.

Dear Ms. Ritchings:

In your letter dated March 14, 2003, you requested a tariff classification ruling.

The submitted sample, Model 59219 22 Pc. Plastic PVC Magazine Rack with Hair Accessories consists of one cushion hairbrush valued at $0.55, one 9cm regular frosted plastic jaw clip, one 3 ½” x 18” interlock twister, two large terry ponytailers, fourteen thick no damage elastic ponytail holders, and two 6cm frosted plastic jaw clips packed in a plastic magazine rack shaped caddy.

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.

Although sold as a set, the above items are not classifiable as a set because not all the items in the set are designed to meet a particular need or carry out a specific activity. The magazine rack shaped caddy, which is a separate article of commerce and more than just a packing container, has a different use than the other items in the set. Consequently, each item is classifiable separately under its appropriate heading.

The applicable subheading for the cushion hairbrush will be 9603.29.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hairbrushes valued over 40 cents each.” The rate of duty will be 0.3 cents each plus 3.6% ad valorem.

The applicable subheading for the 9 cm and the 6 cm plastic jaw 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 interlock twister and the large terry ponytailer will be 6117.80.8500, HTS, which provides for “Other made up clothing accessories, knitted or crocheted: knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty will be 14.7% ad valorem.

The applicable subheading for the elastic ponytail holders will be 5609.00.4000, HTS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other.” The rate of duty will be 4.3% ad valorem.

The applicable subheading for the magazine rack shaped caddy case will be 3924.90.5500, HTS, which provides for “Other household articles of plastics, other, other.” The rate of duty will be 3.4% 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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