C80123 C8 Ruling Active

The tariff classification of plastic imitation jewelry, hair ornaments, a brush, a comb, a mirror, vinyl handbags and plastic containers from China.

Issued October 16, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6117.80.8500, 4202.22.1500, 9603.29.8010, 9603.29.4010, 9615.11.4000, 3926.90.9880, 7117.90.5500, 7117.90.7500

Headings: 4202, 9603, 7117, 6117, 3926, 9615

Product description

Style #76876, which consists of a container made of molded plastic with a screw-on top, shaped like an ice cream cone. A textile cord is looped through a hole at the top of the container and tied at the ends. Inside the container are six plastic rings in assorted colors and shapes. 2. Style #35121, which consists of a child's handbag made of clear vinyl sheeting decorated with rainbows and butterflies. It measures 4" x 4-3/4" and has a plastic chain handle and a flap with a plastic snap closure. Inside the handbag are two plastic chain necklaces, two plastic bangle bracelets, two plastic rings, and two terry knit ponytail holders. 3. Style #16727, which consists of a child's handbag made of clear vinyl sheeting decorated with pink hearts. It measures 4-1/4" x 5-1/2" and has a flexible clear plastic tubular handle and a flap with a plastic snap closure. Inside the handbag are one plastic chain necklace, three plastic bangle bracelets, two plastic rings and one metal barrette which is decorated with plastic hearts. 4. Style #19055, which consists of a child's handbag made of clear vinyl sheeting decorated with one plastic flower. It measures 6-1/2"L x 4-3/4"W x 1-1/2"D and has a clear plastic tubular handle and a flap with a snap closure. Inside the handbag are six plastic bangle bracelets, two terry knit ponytail holders, one plastic hair claw clip and one plastic hairbrush. 5. Style #95752, which consists of seven plastic barrettes, each decorated with a plastic heart, one heart shaped plastic comb and one heart shaped plastic mirror, all packed in a rectangular shaped container of molded plastic. Style #95752 is a set which is packaged together for retail sale where all of the components contribute to the activity of grooming. The barrettes impart the essential character of the set.

CBP rationale

The applicable subheading for Style #95752 will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like: of hard rubber or plastics: other: not set with imitation pearls or imitation gemstones.

Full text

NY C80123 October 16, 1997 CLA-2-96:RR:NC:SP:233 C80123 CATEGORY: Classification TARIFF NO.: 9615.11.4000; 9603.29.4010; 9603.29.8010; 7117.90.7500; 7117.90.5500; 6117.80.8500; 4202.22.1500; 3926.90.9880 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL 60195-1930 RE: The tariff classification of plastic imitation jewelry, hair ornaments, a brush, a comb, a mirror, vinyl handbags and plastic containers from China. Dear Ms. Balice: In your letter dated October 1, 1997, you requested a tariff classification ruling. The following samples were submitted with your request: 1. Style #76876, which consists of a container made of molded plastic with a screw-on top, shaped like an ice cream cone. A textile cord is looped through a hole at the top of the container and tied at the ends. Inside the container are six plastic rings in assorted colors and shapes. 2. Style #35121, which consists of a child's handbag made of clear vinyl sheeting decorated with rainbows and butterflies. It measures 4" x 4-3/4" and has a plastic chain handle and a flap with a plastic snap closure. Inside the handbag are two plastic chain necklaces, two plastic bangle bracelets, two plastic rings, and two terry knit ponytail holders. 3. Style #16727, which consists of a child's handbag made of clear vinyl sheeting decorated with pink hearts. It measures 4-1/4" x 5-1/2" and has a flexible clear plastic tubular handle and a flap with a plastic snap closure. Inside the handbag are one plastic chain necklace, three plastic bangle bracelets, two plastic rings and one metal barrette which is decorated with plastic hearts. 4. Style #19055, which consists of a child's handbag made of clear vinyl sheeting decorated with one plastic flower. It measures 6-1/2"L x 4-3/4"W x 1-1/2"D and has a clear plastic tubular handle and a flap with a snap closure. Inside the handbag are six plastic bangle bracelets, two terry knit ponytail holders, one plastic hair claw clip and one plastic hairbrush. 5. Style #95752, which consists of seven plastic barrettes, each decorated with a plastic heart, one heart shaped plastic comb and one heart shaped plastic mirror, all packed in a rectangular shaped container of molded plastic. Style #95752 is a set which is packaged together for retail sale where all of the components contribute to the activity of grooming. The barrettes impart the essential character of the set. The applicable subheading for Style #95752 will be 9615.11.4000, Harmonized Tariff Schedule of the United States (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% ad valorem. Styles #76876, #35121, #16727 and #19055 are not considered sets. The components of these styles do not meet a particular need or carry out a specific activity. Each item will be classified separately in its own appropriate heading as follows: Item HTS Number Duty Rate plastic container (ice cream cone) 3926.90.9880 5.3% ad valorem vinyl handbags 4202.22.1500 18.8% ad valorem plastic rings, chain necklaces, bangle bracelets if valued not over 20 cents/doz. pieces or parts: 7117.90.5500 7.2% ad valorem if valued over 20 cents/doz. pieces or parts: 7117.90.7500 free terry knit ponytail holders 6117.80.8500 15.2% ad valorem barrette, plastic hair claw clip 9615.11.4000 5.3% ad valorem hair brush if valued not over 40 cents each: 9603.29.4010 0.2 cents each plus 7% ad valorem if valued over 40 cents each: 9603.29.8010 0.3 cents each plus 3.6% 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 Lawrence Mushinske at 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →