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NY C87034

May 20, 1998

CLA-2-95:RR:NC:SP:222 C87034


TARIFF NO.: 9505.10.2500; 7326.20.0050

Mr. John T. Raia
John T. Raia Customhouse Brokers
One Industrial Plaza, Bldg. D
Valley Stream, NY 11581

RE: The tariff classification of a heart shaped box containing three Christmas ornaments from China.

Dear Mr. Raia:

In your letter dated April 1, 1998, and received in this office on April 22, 1998, on behalf of your client Enchante Slippers, Inc., you requested a tariff classification ruling.

The submitted sample is identified as style #V-201. It is a heart shaped box composed of cardboard that has been covered with velvet material. The top is composed of metal wire. Inside the box will be three Christmas ornaments filled with potpourri scented dried flowers. These ornaments have a string loop attached to the top for hanging on a Christmas tree.

The heart shaped box with the metal wire top including the Christmas ornaments are not considered a set for tariff purposes. In our opinion the essential character of the box is imparted by the metal wire top. These items will be classified under separate headings in the tariff.

The samples are returned as requested.

The applicable subheading for the heart shaped velvet covered box with a metal wire top will be, 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel: articles of iron or steel wire, other. The rate of duty will be 4.3 percent ad valorem.

The applicable subheading for the Christmas ornaments will be, 9505.10.2500, HTS, which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. 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 Alice Masterson at 212-466-5892.


Robert B. Swierupski

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