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NY L85206




June 10, 2005

CLA-2-39:RR:NC:N2:221 L85206

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 3924.90.2000; 3926.40.0000; 7117.19.3000; 7117.90.3000

Ms. Annie Chik
A.C.T. Logistics, Inc.
147-39 175 Street, Suite 217
Jamaica, NY 11434

RE: The tariff classification of religious gift articles from China.

Dear Ms. Chik:

In your letter dated May 23, 2005, on behalf of Alco Industries, you requested a tariff classification ruling.

Style KWD-2275 is described as an 8 piece Christening Set in a gift box pack. The pack includes a resin cross, a resin picture frame, a resin seashell, a resin Communion pin, a small Bible with decorative cover, metal rosary beads, a candle and a handkerchief. Though the product is described as a Christening gift set, at least some of the articles are themed to celebrate a First Holy Communion.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The assortment is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Each article is used independently of the other articles. Therefore, the contents must be classified separately.

The applicable subheading for the resin cross and resin seashell will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the resin picture frame will be 3924.90.2000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: picture frames. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the candle will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be free.

The applicable subheading for the metal rosary beads will be 7117.19.3000, HTS, which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: religious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the resin Communion pin will be 7117.90.3000, HTS, which provides for imitation jewelry: other: religious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person: other. The rate of duty will be 3.9 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the Bible and the handkerchief. Your request for a ruling should include a sample of the Bible and a sample of the handkerchief. You must also identify the construction of the fabric in the handkerchief and provide a fiber content breakdown. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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