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NY B89962

October 7, 1997

CLA-2-96:RR:NC:SP:233 B89962


TARIFF NO.: 9615.11.3000

Mr. Arlen T. Epstein
Serko & Simon, LLP
One World Trade Center, Suite 3371
New York, NY 10048

RE: The tariff classification of a plastic container with comb from China.

Dear Mr. Epstein:

In your letter dated September 24, 1997, on behalf of Russ Berrie and Company, Inc., you requested a tariff classification ruling.

The submitted sample, item number 8230, is a molded plastic container which measures approximately 2-11/16 inches by 2-11/16 inches. The container consists of two equal sized components which comprise the top and the bottom. These two components are attached on one side and have a snap closure on the other side. A glass mirror is permanently affixed to the inside of the top component while the bottom component holds a specially fitted plastic comb. Your sample is being returned as requested.

You request classification of the plastic container in subheading 3923.10.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles. Heading 3923 provides for ordinary containers for packing and shipping bulk or commercial goods, when imported empty. It does not provide for those containers when imported with the articles which they are designed to contain. GRI 5(a) provides that containers, specially shaped or fitted to contain a specific article or set or 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.

In this case, the plastic container is specially shaped or fitted to contain a specific article (the comb) and is suitable for long term use. Additionally, the container will be entered only with the article it is intended to contain and will not be sold separately. It is our determination that the container meets the requirements of GRI 5(a), and is classifiable with its contents.

The applicable subheading for the plastic container with comb will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for ...combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per gross plus 4.6% 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 212-466-5739.


Robert B. Swierupski

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