The tariff classification of ponytail holders, a hair clip packaged in a plastic handbag from China

NY J81933 March 20, 2003 CLA-2-56:RR:NC:TA:351 J81933 CATEGORY: Classification TARIFF NO.: 5609.00.4000; 4202.22.1500; 9615.11.4000 Ms. Shirley Price Funrise Toy Corporation 6115 Variel Ave Woodland Hills, CA 91367-3727 RE: The tariff classification of ponytail holders, a hair clip packaged in a plastic handbag from China Dear Ms. Price: In your letter dated February 27, 2003 you requested a tariff classification ruling. The submitted sample, item number 21691, consists of a polyvinyl chloride handbag with a plastic handle, containing the following items: Eight ponytail holders composed of a rubber tube covered with manmade fibers. Attached to two of the ponytail holders are two plastic cubes; and a plastic clip. You have requested that the bag be classified under subheading 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar, with outer surface of plastics, structured rigid on all sides. The bag is a child’s handbag or purse wholly of polyvinyl chloride (PVC) sheeting of plastic. It is of the kind similar to the eo nominee handbags and purses of subheading 4202.22. The bag is more specifically provided for in the provision for handbags. Although sold as a set, the above items are not classifiable as a set because not all the items in the set are designed to meet a particular need or carry out a specific activity. The polyvinyl chloride bag, which is a separate article of commerce and more than just a packing container, has a different use than the other items in the set. Consequently, each item is classifiable separately under its appropriate heading. The applicable subheading for the ponytail holders will be 5609.00.4000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other. The rate of duty will be 4.3 percent ad valorem. The applicable subheading for the hair clip will be 9615.11.4000, HTS, which provides for 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 percent ad valorem. The applicable subheading for the bag will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of plastic. The rate of duty will be 16.4 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division