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NY K83787

March 16, 2004
CLA-2-39:RR:NC:SP:233 K83787


TARIFF NO.: 7326.90.3500; 3926.90.3500; 7018.10.5000; 8308.90.3000

Ms. Carol Krupskas
KAT Import Brokers
Airport Ind. Office Park Bldg. B4A
Valley Stream, NY 11581

RE: The tariff classification of a steel carry case, plastic beads, glass beads, and metallic beads from China.

Dear Ms. Krupskas:

In your letter dated February 24, 2004, on behalf of Horizon Fabrics, you requested a tariff classification ruling.

The submitted sample, item #KB13254, is referred to as an activity kit. It is comprised of a steel carry case resembling a teenage girl’s pocketbook. It has a latch to open and close the hinged lid, and a plastic beaded handle. The container measures approximately 5 inches in width, 4.5 inches in height, and 1.25 inches in depth. Inside the case is a divided compartment that holds 6 different kinds of beads. The beads are plastic and glass but may also be metallic.

We note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that:

Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

It is the bag or container itself which must be specially shaped or fitted to contain a specific set of articles. We do not regard the sample metal case as one that is specially shaped or internally fitted to accommodate the beads. Nor do we regard the metal case of a kind normally sold with beads. Accordingly, we find that GRI 5(a) does not operate to make the metal case classifiable with its contents. Therefore, each individual component is separately classifiable.

Your sample is being returned as requested.

The applicable subheading for the metal case will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of iron or steel: Other: Other: Containers of a kind normally carried on the person, in the pocket or in the handbag.” The rate of duty will be 7.8% ad valorem.

The applicable subheading for the plastic beads will be 3926.90.3500, HTS, which provides for “Other articles of plasticsBeads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 2.8% ad valorem.

The applicable subheading for the glass beads will be 7018.10.5000, HTS, which provides for “Glass beads, imitation pearls, imitation precious or semiprecious stonesOther.” The rate of duty will be free.

The applicable subheading for the metal beads will be 8308.90.3000, HTS, which provides for “Beads and spangles of base metal.” 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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