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NY M83859

June 19, 2006

CLA-2-71:RR:NC:SP:233 M83859


TARIFF NO.: 4202.12.2010; 3924.90.2000; 7117.90.7500

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of “My Click Chick Fashion Playset” from China.

Dear Ms. Aldinger:

In your letter dated May 17, 2006, you requested a tariff classification ruling.

The submitted sample is identified as “My Click Chick Fashion Playset”, item #945890. The item is a girl’s fashion beauty playset comprised of a carrying case, a plastic photo frame, a bracelet, two rings and one pair of earrings. The carrying case is composed of a molded plastic that is rigid on all sides. It measures approximately 4.25”W x 5”H x 2.25”D and features a top-carrying handle and a front lock. The bracelet, rings and earrings are made of plastic and valued at $0.06 each.

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. “My Click Chick Fashion Playset”, item #945890 is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the carrying case will be 4202.12.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Attaché cases, briefcases, school satchels, and similar containers, with outer surface of plastics, structured, rigid on all sides.” The rate of duty will be 20% ad valorem.

The applicable subheading for the photo frame will be 3924.90.2000, HTSUS, which provides for “other household articlesof plastics: Other: Picture frames.” The rate of duty will be 3.4% ad valorem.

The applicable subheading for the plastic bracelet, rings and earrings 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.

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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