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NY C81589




December 4, 1997

CLA-2-44:RR:NC:SP:230 C81589

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.6500; 6913.10.5000

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

RE: The tariff classification of a wooden display box with porcelain trinket boxes, from China.

Dear Mr. Epstein:

In your letter dated November 10, 1997, on behalf of your client, Russ Berrie and Company, Inc., you requested a tariff classification ruling.

A sample identified as item #17154 was submitted and is being returned to you as requested. The sample consists of a wooden display box accompanied by six small porcelain trinket boxes. These items will be imported together and sold as a unit to retailers. The latter, in turn, will use the wooden box to display the porcelain trinket boxes for individual sale to consumers. The wooden display box itself will not be offered for retail sale. Retailers will be able to reorder the porcelain trinket boxes and refill the display box as necessary.

In view of the outlined scenario, the imported products will not be considered "goods put up in sets for retail sale," and will thus be classified separately.

The wooden display box, which measures approximately 9" x 9" x 3"(H), features a hinged, flip open lid with a large central see-through portion occupied by a sheet of glass. The lid may be secured in the closed position by a small metal latch at the front. The inside of the box contains a platform-like Styrofoam insert with six recesses designed to hold the aforementioned miniature porcelain trinket boxes. The insert is loosely covered with soft textile fabric.

The applicable subheading for the wooden display box will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: lined with textile fabrics. The rate of duty will be 0.9 cents per kilogram plus 1.2% ad valorem.

The six ornamental porcelain trinket boxes are in various shapes, sizes and colors. On average, they measure about 3 inches in height and 1 1/2 to 2 inches in width. They have hinged tops which can be opened, and their exteriors are decorated with floral or animal motifs.

The applicable subheading for the porcelain trinket boxes will be 6913.10.5000, HTS, which provides for other ornamental ceramic articles of porcelain. 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 Paul Garretto at 212-466-5779.

Sincerely,

Robert B. Swierupski
Director,

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