The tariff classification of "Krafty Kids - Crysta’s Crystal Beads" from China.

NY K85964 May 18, 2004 CLA-2-39:RR:NC:SP:233 K85964 CATEGORY: Classification TARIFF NO.: 9502.10.0010; 3926.90.3500; 5404.10.8020; 7117.90.5500 Mr. Kevin Maher C Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of “Krafty Kids - Crysta’s Crystal Beads” from China. Dear Mr. Maher: In your letter dated May 6, 2004, on behalf of Roseart Industries, you requested a tariff classification ruling. The submitted sample is style #5608 “Krafty Kids - Crysta’s Crystal Beads” consisting of a stuffed doll measuring 9 inches tall, assorted plastic beads, nylon “fishing line”, and four plastic sparkling crystal tattoos. The items are designed for girls ages 4 and up to create jewelry for themselves and the doll. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of 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. “Krafty Kids - Crysta’s Crystal Beads” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. Your sample is being returned as requested. The applicable subheading for the stuffed doll will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Stuffed.” The rate of duty will be free. The applicable subheading for the plastic beads will be 3926.90.3500, HTS, which provides for “Other articles of plastics and other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set: articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% ad valorem. The applicable subheading for the nylon “fishing line” will be 5404.10.8020, HTS, which provides for “Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm: Monofilament: Other: Other, Other: Of nylon or other polyamides.” The rate of duty will be 6.9% ad valorem. The applicable subheading for the plastic sparkling crystal tattoos, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, HTS, which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem. The applicable subheading for the plastic sparkling crystal tattoos, if valued over 20 cents per dozen pieces or parts, 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. 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