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NY L89519

January 4, 2006

CLA-2-71:RR:NC:SP:233 L89519


TARIFF NO.: 7117.90.5500; 7117.90.7500; 9503.49.0000

Ms. Lisa York
Target Customs Brokers Inc.
33 South 6 Street
Minneapolis, MN 55402

RE: The tariff classification of a bracelet, a necklace, and action figures in an egg shaped container from China.

Dear Ms. York:

In your letter dated December 19, 2005, on behalf of Target Stores, you requested a tariff classification ruling.

The submitted samples are as follows:

Item 33065 consists of a bracelet and necklace sold together for young girls. The necklace is composed of a ball with spikes attached to a lanyard. The bracelet has a similar shaped spiked ball mounted on a band with a buckle similar to a watchband. The band and the spikey balls on both the necklace and the bracelet are made of soft polyvinyl chloride (PVC) material. Inside the spikey balls are flashing circuits and batteries. Flashing lights are activated by squeezing the spikey ball. The bracelet and necklace are packaged together on a hanging blister card.

Item 54160 is an egg shaped container with 3 non-human action figures inside. Two of the action figures are 2.25 inches tall and the other is 5 inches tall. There are 4 sword accessories for the 5-inch action figure. Also included is a small can of ooze which is a molding compound for children to play with. The egg shaped container is made of plastic. The bottom portion is very rigid and has a pattern on the outside of a turtle shell. The top half of the shell is clear plastic and more flimsy.

Your samples are being returned as requested.

The applicable subheading for the bracelet and the necklace, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other; Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.

The applicable subheading for the bracelet and the necklace, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTSUS, 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 egg shaped container with the 3 non-human action figures, sword accessories and can of ooze inside is considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

  Noting GRI 3 (b), the component that gives the set its essential character would dictate the classification of the item. The three action figures would exemplify the essential character of the set. Therefore, the applicable subheading for the action figures packed in the egg shaped container will be 9503.49.0000, HTSUS, which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof; Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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