United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F88655 - NY F88710 > NY F88696

Previous Ruling Next Ruling
NY F88696

June 30, 2000

CLA-2-96:RR:NC:SP:233 F88696


TARIFF NO.: 9615.11.3000

Ms. Kathy M. Beals
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009-0008

RE: The tariff classification of the “M & M PVC Gift Set” from China.

Dear Ms. Beals:

In your letter dated June 5, 2000, on behalf of Dorothy Thorpe/Christmas Corner, you requested a tariff classification ruling.

The submitted sample, the “M & M PVC Gift Set,” consists of a clear PVC zippered pouch containing a plastic comb, brush and handheld mirror. The pouch is decorated with hearts and “M & M”s blowing kisses.

The brush, comb and mirror are considered a set having no essential character. General Rules of Interpretation (G.R.I.) 3(c) states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance the classification for the comb occurs last.

Your sample is being retained for official purposes.

The applicable subheading for the M & M PVC Gift Set will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per gross plus 4.6% 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 Lawrence Mushinske at 212-637-7061.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: