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NY 809256

May 17, 1995

CLA-2-39:S:N:N6:343 809256


TARIFF NO.: 3924.10.1000; 3924.10.5000; 4820.10.2020; 7117.19.9000; 8205.40.0000;

Ms. Rita Menne
Fingerhut Corporation
4400 Baker Road
Minnetonka, MN 55343

RE: The tariff classification of a six piece gift set from China.

Dear Ms. Menne:

In your letter dated April 6, 1995 you requested a tariff classification ruling.

You have submitted a sample of a six piece gift "set". The items in the set will be packaged together in a plastic bag in Hong Kong. The items will be sold as a set. The set consists of the following:

Item # 191T Salt and pepper shakers - 89% plastic 11% Iron. Item # 931 4 piece screwdriver set
Item # PP204 Clear heart shaped candy dish - 100% plastic Item # FVB356 Zebra broach - Iron
Item # W316 Wood memo board with note pad and magnets Item # BF5 Key chain with emery board

Since the components of the set are put together to carry out several different activities or to meet various needs, they do not satisfy the requirements for classification as a set. Each component is, therefore, classified separately.

The wood memo board with note pad, item W316, consists of a mote pad permanently attached to a small wooden paddle with a 1" dowel protruding from the bottom. There are two small magnets on the back of the paddle. Since the note pad can not be replaced when used up, the entire item will be thrown away when the note pad is finished.

The applicable subheading for the plastic salt and pepper shakers, item #191T, will be 3924.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles of plastics, salt, pepper, mustard and ketchup dispensers and similar dispensers. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic candy dish, item #PP204, will be 3924.10.5000, HTS, which provides for tableware kitchenware and other household articles and toilet articles of plastics, tableware and kitchenware, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the screwdriver set, item #931, will be 8205.40.0000, HTS, which provides for screwdrivers, and parts thereof. The duty rate will be 6.2% ad valorem.

The applicable subheading for the memo board with note pad, item #W316, will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 3.6%.

The applicable subheading for the iron zebra brooch, Item #FBV356, will be 7117.19.9000, HTS, which provides for imitation jewelry, of base metal, whether or not plated with precious metal, other, other. The rate of duty will be 11 percent ad valorem.

We cannot classify the key ring emery board combination without a component breakdown showing the weight and value of the material making up the key ring and the various materials making up the emery board.

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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