The tariff classification of a "Polish Party Nail Set" from China.

NY I88772 December 3, 2002 CLA-2-96:RR:NC:SP:233 I88772 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 3304.30.0000; 9603.29.4090; 9603.29.8090; 4202.12.2050; 7117.90.5500; 7117.90.7500; 6805.20.0000; 4911.91.2040 Ms. Shirley Price Funrise Toy Corporation 6115 Variel Ave. Woodland Hills, CA 91367-3727 RE: The tariff classification of a “Polish Party Nail Set” from China. Dear Ms. Price: In your letter dated November 1, 2002, you requested a tariff classification ruling. The submitted sample, Item #21650 “Polish Party Nail Set”, consists of the following: 1 flower shaped folding plastic mirror 2 rubber toe separators 6 bottles of glitter nail polish 1 nail brush 1 plastic carrying case 10 plastic rings 2 flower shaped emery boards 2 1½” x 2” sheets of release paper, each of which bears a number of printed, pressure-sensitive paper stickers. The stickers are printed with pictures representing flowers. The items are packaged together in a window box. 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. The “Polish Party Nail Set” 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 folding plastic mirror and the toe separators will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other household articles…of plastics…Other.” The rate of duty will be 3.4% ad valorem. The applicable subheading for the nail polish will be 3304.30.0000, HTS, which provides for “Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations: manicure or pedicure preparations.” The rate of duty will be free. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers lane, Rockville, Maryland 20857. The applicable subheading for the nail brush, if valued not over 40 cents each, will be 9603.29.4090, HTS, which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person…Other: Valued not over 40 cents each, Other.” The rate of duty will be 0.2 cents each plus 7% ad valorem. The applicable subheading for the nail brush, if valued over 40 cents each, will be 9603.29.8090, HTS, which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes eyelash brushes and other toilet brushes for use on the person…Other: Valued over 40 cents each, Other.” The rate of duty will be 0.3 cents each plus 3.6% ad valorem. The applicable subheading for the carrying case will be 4202.12.2050, HTS, which provides for “Trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, other.” The rate of duty will be 20% 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. The applicable subheading for the plastic rings, if valued over 20 cents per dozen pieces or parts, 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 emery boards will be 6805.20.0000, HTS, which provides for “Natural or artificial powder or grain…On a base of paper or paperboard only.” The rate of duty will be free. The applicable subheading for the stickers will be 4911.91.2040, HTS, which provides for “Lithographs on paper or paperboard, not over 0.51 mm in thickness, other than posters.” The rate of duty will be 2.6 cents per kilogram. 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, National Commodity Specialist Division