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NY C84874




February 27, 1998

CLA-2-73:RR:NC:MM:113 C84874

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.29.4090; 8201.20.0000; 8201.10.0000; 7323.99.9060; 6914.90.8000; 6702.90.6500; 4420.10.0000; 4203.29.1800; 3401.19.0000; 3304.99.5000

Ms. Helen Newell
Polardreams International
602 West Burlington Avenue
Fairfield, IA 52556

RE: The tariff classification of a garden gift basket from China and New Zealand

Dear Ms. Newell:

In your letter dated February 12, 1998, on behalf of Sam's Company, you requested a tariff classification ruling.

The merchandise is the Garden Gift Basket, item number GG01/173335. It consists of an 8-inch diameter steel basket containing assorted articles with a gardening theme. Included in the basket are 1 pair of cowhide garden gloves, 1 steel spade, 1 steel fork, 3 clay garden stakes, 1 clay bird figurine, 1 nail brush, 1 cube of soap, 1 tin of hand salve, 1 small decorative wooden birdhouse, and 1 sprig of paper artificial flowers. All articles are made in China except the soap, which is a product of New Zealand. For classification purposes, each article will be treated separately.

The applicable subheading for the steel basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the cowhide gloves will be 4203.29.1800, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather, gloves, mittens and mitts, other, other, other. The rate of duty will be 14 percent ad valorem.

The applicable subheading for the steel spade will be 8201.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spades and shovels, and parts thereof of base metal. The rate of duty will be 0.6 percent ad valorem.

The applicable subheading for the steel fork will be 8201.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for forks, and parts thereof, of base metal. The rate of duty will be 0.6 percent ad valorem.

The applicable subheading for the clay garden stakes and bird figurine will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles, other, other. The rate of duty will be 6.1 percent ad valorem.

The applicable subheading for the nail brush will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances, other, valued not over 40 cents each, other. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.

The applicable subheading for the soap will be 3401.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for soap and organic surface-active products and preparations in the form of bars, cakes, molded pieces or shapes...other. The rate of duty will be 0.2 cents per kilogram plus 0.6 percent ad valorem.

The applicable subheading for the salve will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations, manicure or pedicure preparations, other, other, other. The rate of duty will be 1 percent ad valorem.

The applicable subheading for the birdhouse will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.6 percent ad valorem.

The applicable subheading for the artificial flowers will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof, of other materials, other, other. The rate of duty will be 17 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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Director

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