The tariff classification of Hair Designer and Craft Set, #99417, from China

NY K83313 February 26, 2004 CLA-2-49:RR:NC:2:234 K83313 CATEGORY: Classification TARIFF NO.: 4901.99.0092 Mr. Steven De Core D & D Customhouse Brokerage 701 Newark Avenue, Suite LL1 Elizabeth, New Jersey 07208 RE: The tariff classification of Hair Designer and Craft Set, #99417, from China Dear Mr. De Core: In your letter dated February 10, 2004, on behalf of your client, Wallace of Bridgeport, dba Top That, Inc., you requested a tariff classification ruling for the referenced article. A sample was submitted, which will be returned, per your request. The sample is a printed paperboard box, designed for retail sale of its contents, measuring about 5 ½” x 4” x 2”, containing a 48 page book titled, “Hair Designer”, 4 star-shaped hair swirls, 2 flower hair grips, 4 colors of hair-wrap thread (which you designate as cotton embroidery thread), and 2 gold colored brass bells. The box bears the title, “Hair Designer”, and all the components are designed to be used to create "“funky hair styles”. This product will be considered for tariff purposes to be “goods put up in sets for retail sale”, and will be classified in a single subheading, derived from that component which gives the set its essential character: the 48 page book. The applicable subheading for the Hair Designer and Craft Set, #99417, will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed books: Other (than certain specified kinds): containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free. The hair-wrap thread (designated as cotton embroidery thread) is classifiable in a provision which falls within textile category designation 200. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may affected and should also be verified at the time of shipment. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division