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NY 817914

January 26, 1996

CLA-2-46:RR:NC:GI:230 817914


TARIFF NO.: 4602.10.1200; 4602.10.8000; 7009.92.1000; 9603.29.4090

Ms. Joanne Balice
CBI Distributing Corp.
1501 North Michael Drive
Wood Dale, IL 60191-1095

RE: The tariff classification of a willow basket containing a loofah, a mirror and a brush from China

Dear Ms. Balice:

In your letter dated December 22, 1995 you requested a tariff classification ruling.

The ruling was requested on your item number 76780 referred to as a loofah basket. A sample was submitted which consists of a basket containing a loofah sponge, a mirror and a brush. The items are shrink wrapped together and will be sold as a set. The basket measures approximately 5-1/2 inches square and is composed of woven willow. The loofah sponge consists of natural loofah cut to a 4 inch length. The glass mirror measures approximately 2-1/4 inches in diameter and is framed in wood. The double-sided brush measures 3-1/4 inches long and appears to be used for nail care. A cost breakdown submitted by you shows the value of the brush to be 29 cents.

Although sold as a set, the above items are not classifiable as a set because not all the items in the set are designed to meet a particular need or carry out a specific activity. The basket, which is a separate article of commerce and more than just a packing container, has a different use than the other items in the set. Consequently, each item is classifiable separately under its appropriate heading.

The applicable subheading for the willow basket will be 4602.10.1200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other baskets and bags, whether or not lined, of willow. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the loofah will be 4602.10.8000, HTSUSA, which provides for articles of loofah. The rate of duty will be 2.3 percent ad valorem.

The applicable subheading for the mirror will be 7009.92.1000, HTSUSA, which provides for other framed glass mirrors, not over 929 square centimeters in reflecting area. The rate of duty will be 7.8 percent ad valorem.

The applicable subheading for the brush will be 9603.29.4090, HTSUSA, which provides for other brushes for use on the person, valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.

This ruling is being issued under the provisions of Section 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 Paul Garretto at 212-466-5779.


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