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March 5, 1999

CLA-2-48:RR:NC:2:234 D88797


TARIFF NO.: 4820.10.2010, 3304.10.0000, 3305.90.0000, 9608.10.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
153-66 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of certain articles, imported together, from Taiwan.

Dear Mr. Maher:

In your letter dated March 1, 1999, on behalf of your client, Roseart Industries, Livingston, New Jersey, you requested a tariff classification ruling for a product designated #5207-24 Fun Fur Secret Set, to be imported at JFK Airport, from Taiwan. A sample was submitted, which will be returned, as requested.

The sample is a fitted carrying case, with handle, of clear transparent thin plastic, which contains a bound diary, a pen, a capsule of lip gloss, and a capsule of hair gel. (The manufacturers specification sheet also includes "Stickers", but no stickers are found in the sample.) The overall outside dimensions of the case are approximately 10 1/2" x 9 1/4" x 2". It is roughly rectangular in shape.

Although these articles are "put up in sets for retail sale", they do not appear to be "put up together to meet a particular need or carry out a specific activity". Rather, different activities will be carried out with them.

Accordingly, each component of the sample article will be separately classified. The carrying case will be considered "ordinary packing" and its cost or value will be pro-rated among the articles contained.

The bound diary, of paper or paperboard, is covered or decorated with "fake fur" of a blue-green color. It has a strap closure, with lock and two keys.

The applicable subheading for this component will be 4820.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for: Diaries and address books, bound, of paper or paperboard. The rate of duty is 2 percent.

The ball point pen is covered with "fake fur" which matches that of the diary, and has a decorative "puff" of what appears to be thin feathers, at one end.

The applicable subheading for this component will be 9608.10.0000, HTS, which provides for: Ball point pens. The rate of duty is 0.8 cents each, plus 5.4 percent.

The lip gloss is classifiable in subheading 3304.10.0000, HTS, which provides for: Lip make-up preparations. The rate of duty is Free.

The hair gel is classifiable in subheading 3305.90.0000, HTS, which provides for: Other (than certain enumerated) Preparations for use on the hair. The rate of duty is Free.

Cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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

A copy of this ruling letter 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 637-7060. Sincerely,

Robert B. Swierupski

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