U.S. Customs and Border Protection · CROSS Database · 6 HTS codes referenced
The tariff classification of a child's handbag, ponytail holders, plastic rings and a comb with mirrored compact from China.
NY C84930 March 11, 1998 CLA-2-71:RR:NC:SP:233 C84930 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 6217.10.8500; 7117.90.5500; 7117.90.7500; 9615.11.1000; 9615.11.3000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a child's handbag, ponytail holders, plastic rings and a comb with mirrored compact from China. Dear Ms. Aldinger: In your letter dated February 25, 1998, you requested a tariff classification ruling. The submitted sample, Rite Aid item #980417, is the "Fashion Mini Bag with Accessories". It consists of two elasticized textile ponytail holders, one plastic comb stored inside of a plastic mirrored compact and three plastic rings, all stored inside of a zippered child's handbag constructed of plastic sheeting. The compact is designed as a storage and carrying case for the comb. Because the compact is specially shaped or fitted to contain the comb, is suitable for long-term use and will be entered with the comb, it shall be classified with the comb. The handbag is heart-shaped and measures approximately 4-1/2" x 4-1/2" x 1". Although the item is blister packed on a header card, it is not considered a set because it does not consist of products or articles put up together to meet a particular need or carry out a specific activity. The applicable subheading for the child's handbag of clear plastic sheeting 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 plastic sheeting. The rate of duty will be 18.4% ad valorem. The applicable subheading for the ponytail holders will be 6217.10.8500, HTS, which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: accessories: other: headbands, ponytail holders and similar articles. The rate of duty will be 15.1% ad valorem. The applicable subheading for the plastic comb with mirrored compact, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The rate of duty will be 14.4 cents per gross plus 2% ad valorem. If valued over $4.50 per gross, the applicable subheading will be 9615.11.3000, HTS, which provides for 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 per gross plus 4.6% ad valorem. The applicable subheading for the plastic rings, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, HTS, 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. If valued over 20 cents per dozen pieces or parts, the applicable subheading 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. 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 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division