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NY C86381

April 27, 1998

CLA-2-82:RR:NC:1:115 C86381


TARIFF NO.: Various

Ms. Florence Pianko
Advance Watch Co., Ltd.
25800 Sherwood
Warren, Michigan 48091

RE: The tariff classification of a "gift set" from China

Dear Ms. Pianko:

In your letter dated April 7, 1998, you requested a tariff classification ruling of a "gift set."

The subject gift set consists of a dummy watch (not working), but when imported will have a working watch, nail file, tweezers, cuticle scissors, nail clipper. The gift set is packaged in a zippered carry pouch that is inserted in a cardboard box with a transparent top that shows all the contents of the gift set.

When imported the watch will have a quartz analog, no jewel, Japan movement. The watch case and watch band are gold plated. For classification purposes the gift set must be broken out for each item and classified separately. The addition of the watch makes it more than a set. A watch is not normally found in a manicure set, travel set or tool set.

The wrist watch will be classified as follows: Wrist watch,pocket watch and other watches including stop watches having no jewels or only one jewel in the movement: with strap or bracelet of textile material or of base metal whether or not gold or silver plated: with gold or silver plated case. Harmonized Tariff Schedule of the United States 9102.11.10 at 44 cents each plus 6 percent ad valorem on the case plus 14 percent ad valorem on the strap, band or bracelet plus 5.3 percent ad valorem on the battery.

The tweezer will be classified under Pliers, pincers, tweezers and similar tools, and parts thereof: Tweezers, Harmonized Tariff Schedule of the United States 8203.20.2000 at 4.8 percent ad valorem.

The nail file and nail clipper will be separately classified under manicure or pedicure sets and instruments Harmonized Tariff Schedule of the United States 8214.20.3000 at 4.8 percent ad valorem.

The scissor will be classified under Scissors, tailors' shears and similar shears, valued over $1.75 per dozen, other, Harmonized Tariff Schedule of the United States 8213.00.9000 at 7.2 cents each plus 7.2 ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. l77).

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 Melvyn Birnbaum at 212-466-5487.


Robert B. Swierupski

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