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NY 812118

July 25, 1995

CLA-2-71:S:N:N6:344 812118


TARIFF NO.: 7117.19.9000

Ms. Rebecca Cheung
Macy Product Development
Eleven Penn Plaza
New York, NY 10001
RE: The tariff classification of a base metal brooch and gift box imported together from Thailand.

Dear Ms. Cheung:

In your letter dated June 30, 1995, you requested a tariff classification ruling.

The submitted samples are a base metal gold-tone brooch with a bar-type clasp. The brooch is pinned to a paperboard insert which is enclosed in a red fabric covered metal box. The brooch will be imported inside the box.

You have also submitted a sample of a hinged gift box measuring 2 3/8" square which is covered with satin and velvet fabric with white satin in its interior. A white and gold lame' ribbon and bow is glued to the top of the box and to the sides of bottom portion. A white wire loop is attached to the inside of the bottom portion of the box. You state in your letter that costume jewelry will be imported inside the box.

You have asked for a classification of the brooches and boxes which will be imported together.

The applicable subheading for the base metal gold-tone brooch will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other. The rate of duty will be 11% ad valorem.

Your samples are being returned as requested.

The gift boxes are properly classified with the jewelry in accordance with General Rule of Interpretation 5.(a) which states: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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