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NY C88447

June 25, 1998

CLA-2-42:RR:NC:TA:341 C88447


TARIFF NO.: 4202.31.6000

Ms. Kim Young

BDP International, Inc.

2721 Walker NW

Grand Rapids, MI 49504

RE: The tariff classification of a "Cigar Gift Set" from Taiwan.

Dear Ms. Young:

In your letter dated May 26, 1998, on behalf of Meijer, Inc., you requested a tariff classification ruling for a "Cigar Gift Set".

The sample submitted, item 919394, described as a "2-pc Cigar Gift Set", consists of a leather cigar case which can hold two cigars and a plastic and metal cigar cutter. Both items are imported in a retail gift box as a set. For classification purposes the items are considered to be a set and will be classified accordingly. The cigar case imparts the essential character of the set. Your sample is being returned as you requested.

The applicable subheading for Item 919394, cigar case of leather with cigar cutter as a set, will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition leather, or of patent leather, other. The rate of duty will be 8 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 Kevin Gorman at 212-466-5893.


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