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NY N010471




May 8, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.7500; 9615.11.3000; 9615.11.4000; 9615.19.6000; 6117.80.8500

Tracy Beck
Creative Designs International, Ltd.
2540 Metropolitan Drive
Trevose, PA 19053-6738

RE: The tariff classification of Princess Play Set from China.

Dear Ms. Beck:

In your letter dated April 24, 2007 you requested a tariff classification ruling.

The “Who’s That Girl?” Princess Play Set stock number 82124 consists of plastic rings, hair clips, ponytail holders and a comb packaged together for use by a child. Although described as a toy, the various components of this play set provide a functional use as hair accessories and therefore do not qualify for classification within HTS Chapter 95 as toys or parts of toys.

The applicable subheading for the plastic comb will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hair pins, curling pins, curling grips, Hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other”. The rate of duty will be 28.8 cents/gross plus 4.6% ad valorem

The applicable subheading for the plastic hair clips will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hair pins, curling pins, curling grips, Hair-curlers and the like, other than those of heading 8516, and parts thereof: 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 metal hair clips will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ““Combs, hair-slides and the like; hair pins, curling pins, curling grips, Hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Other”. The rate of duty will be 11.0% ad valorem.

The applicable subheading for the plastic rings will be 7117.90.7500, Harmonized Tariff Schedule of the United States (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 applicable subheading for the ponytail holders will be 6117.80.8500 Harmonized Tariff Schedule of the United States (HTSUS), 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 14.6% ad valorem.

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.

Sincerely,

Robert B. Swierupski
Director,

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