The tariff classification of a plastic mirror, bath foam, a door hanger, a headband, and ponytail holders from China

N097463 April 14, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3401.30.5000; 3924.90.5600; 4823.90.8600; 5609.00.4000; 6117.80.8500 Ms. Christina Yun MZB Worldtime/MZB Accessories LLC 29-76 Northern Blvd 4th Floor L.I.C, NY 11101 RE: The tariff classification of a plastic mirror, bath foam, a door hanger, a headband, and ponytail holders from China Dear Ms. Yun: In your letter dated March 8, 2010, you requested a tariff classification ruling. The submitted sample is identified as a “Tinker Bell Salon Set.” It includes a mirror, made of polystyrene (PS) plastic material, bath foam, a door hanger, a headband, and two ponytail holders. The reflective surface of the mirror measures approximately 3½” x 3½” with a green plastic frame that includes a molded representation of the Tinker Bell character at the top. The bath foam cream is a surface active preparation put up for retail sale that is used for washing the skin. The door hanger is made of paperboard, measures approximately 3¼” x 9¼” and has the words “Do Not Disturb: Preparing to be Pixie Perfect” printed on the front surface. Each ponytail holder is made of elasticized cordage with two decorative plastic hearts, one on each end. The headband is made of a knitted polyester textile fabric and measures approximately 16”L x 1½”W with decorative designs on the front. As you requested, the sample will be returned to you. The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUS), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a "set put up for retail sale" and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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.In this case, the subject articles meet criteria (a) and (c) but do not meet criteria (b), as it is the opinion of this office that the various articles of this item meet different needs and are designed to carry out different activities. Consequently, all articles of this item must be classified separately. The applicable subheading for the bath foam will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper; wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The rate of duty will be Free. The applicable subheading for the mirror will be 3924.90.5600, (HTSUS), which provides for …toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the doorknob hanger will be 4823.90.8600, HTSUS, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: other: other: other: other: other. The rate of duty will be Free. The applicable subheading for the ponytail holder will be 5609.00.4000, HTSUS, 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 3.9% ad valorem. The applicable subheading for the headband will be 6117.80.8500, 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 duty rate will be 14.6 percent 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division