CBP Ruling J85947 — The tariff classification of a Fashion Express Beauty Set from China.

Tariff classification

HTS codes: 3924.90.5500, 3926.40.0000, 7117.90.7500

Product description

The submitted sample, Fashion Express Beauty Set SKU - 815481I, consists of 1 set of plastic play fingernails, plastic stick on earrings, 6 plastic rings and 1 plastic case that can store 4 of the rings, packaged on a blister card for retail sale. In your letter you suggest classification under 9503.70.0000, HTS, as other toys, put up in sets or outfits, and parts and accessories thereof. Since the articles are age appropriate for a young girl, there is no role-play involved. Therefore, the item is not a toy dress-up set and the contents must be classified separately. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the plastic play fingernails and the plastic stick on earrings will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The applicable subheading for the plastic rings 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 applicable subheading for the plastic case will be 3924.90.5500, HTS, which provides for “Other household articles of plastics, Other, Other.

Full text

NY J85947 July 22, 2003 CLA-2-96:RR:NC:SP:233 J85947 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 7117.90.7500; 3924.90.5500 Ms. Barbara Fox Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a Fashion Express Beauty Set from China. Dear Ms. Fox: In your letter dated June 26, 2003, you requested a tariff classification ruling. The submitted sample, Fashion Express Beauty Set SKU - 815481I, consists of 1 set of plastic play fingernails, plastic stick on earrings, 6 plastic rings and 1 plastic case that can store 4 of the rings, packaged on a blister card for retail sale. In your letter you suggest classification under 9503.70.0000, HTS, as other toys, put up in sets or outfits, and parts and accessories thereof. Since the articles are age appropriate for a young girl, there is no role-play involved. Therefore, the item is not a toy dress-up set and the contents must be classified separately. Your sample is being returned as requested. The applicable subheading for the plastic play fingernails and the plastic stick on earrings will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles." The rate of duty will be 5.3% ad valorem. The applicable subheading for the plastic rings 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 plastic case will be 3924.90.5500, HTS, which provides for “Other household articles of plastics, Other, Other.” The rate of duty will be 3.4% 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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