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NY D83392

October 22, 1998

CLA-2-39:RR:NC:SP:222 D83392


TARIFF NO.: 3924.90.5500

Mr. Edward J. Murray
Paris Presents Incorporated
3800 Swanson Court
Gurnee, IL 60031-1261

RE: The tariff classification of double mirror compacts from Hong Kong.

Dear Mr. Murray:

In your letter dated September 18, 1998, you requested a tariff classification ruling.

You have submitted two samples of double mirror compacts. They are identified as #3055 and #6085. The purse size compact cases are composed of plastic. One reflecting surface is composed of plastic while the other reflecting surface is composed of glass. Both samples are identical and vary only in color.

These circular shaped compact contain a snap-closure feature. The glass mirror contained in the top portion of the compact gives a regular view. The lower portion of the compact contains the plastic mirror. The plastic mirror gives a close-up view that is magnified four times greater than the regular view. In our opinion the plastic imparts the essential character of this article.

The applicable subheading for the plastic double mirror compact will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other, other. The rate of duty will be 3.4 percent 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 Alice Masterson at 212-466-5892.


Robert B. Swierupski

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