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NY J85943

July 22, 2003

CLA-2-96:RR:NC:SP:233 J85943


TARIFF NO.: 4202.22.1500; 3926.40.0000; 7117.90.7500; 6117.80.8500

Ms. Barbara Fox
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a Fashion Express Beauty Set from China.

Dear Ms. Fox:

In your letter dated June 25, 2003, you requested a tariff classification ruling.

The submitted sample, Fashion Express Beauty Set SKU - 815481E, consists of 1 plastic play purse with the following items inside: plastic stick on earrings, 2 plastic bracelets, 4 plastic rings and 2 knit ponytail holders, packaged on a blister card for retail sale.

In your letter you suggest classification under 9503.70.0000, HTS, as other toys, put up in sets or outfits, and parts and accessories thereof. Since the articles are age appropriate for a young girl, there is no role-play involved. Therefore, the item is not a toy dress-up set and the contents must be classified separately.

Your sample is being returned as requested.

The applicable subheading for the plastic purse will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic.” The rate of duty will be 16.4% ad valorem.

The applicable subheading for the plastic stick on earrings will be 3926.40.0000, HTS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles." The rate of duty will be 5.3% ad valorem.

The applicable subheading for the plastic bracelets and plastic rings will be 7117.90.7500, HTS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free. The applicable subheading for the knit ponytail holders will be 6117.80.8500, HTS, which provides for which provides for "Other made up clothing accessories, knitted or crochetedOther accessories: Other: Headbands, ponytail holders and similar articles." The duty rate will be 14.7% 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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