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NY J82645




March 27, 2003

CLA-2-82:RR:NC:N1:113 J82645

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.2000; 8214.20.3000; 7323.99.9060

Ms. Rebecca Rivera
Toys "R" Us
461 From Road
Paramus, NJ 07652

RE: The tariff classification of infants’ articles from China.

Dear Ms. Rivera:

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

The samples you provided are certain articles used for infants. Item 452273 is a 3-piece medicine kit. It contains a spoon, a plastic medicine dropper with a spill guard, a syringe and a bottle adapter. All of the articles are of plastic.

The applicable subheading for this product will be 3926.90.2000, 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: bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal. The general rate of duty will be 4.2 percent ad valorem.

Item 583084 is a set consisting of three, plastic-coated metal spoons with plastic handles and a plastic carrying case. In your letter, you recommend that the set be classified as plastic; however, in general, merely coating a metal article does not change its essential character.

The applicable subheading for this product as an entirety will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The general rate of duty will be 3.4 percent ad valorem.

Item 452249 is a set consisting of a curved nail clipper, a pair of round-tip scissors, and an emery board.

The applicable subheading for this product will be 8214.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure or pedicure sets and instruments (including nail files), and parts thereof: nail nippers. The general rate of duty will be 4 percent ad valorem.

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

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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