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NY C86379




April 27, 1998

CLA-2-82:RR:NC:1:115 C86379

CATEGORY: CLASSIFICATION

TARIFF NO.: Various

Ms. Florence Pianko
Advance Watch Co., Ltd.
25800 Sherwood
Warren, Michigan 48091

RE: The tariff classification of a "Gift Set" from China

Dear Ms. Pianko:

In your letter dated April 7, 1998, you requested a tariff classification ruling of a "gift set" from China.

The subject set consists of a dummy watch (not working), but when imported will have a working watch, mirror, nail file, scissors, nail clipper, and a razor with blades. The gift set is packaged in a zippered carry pouch that is inserted in a cardboard box with a transparent top that shows all of the contents.

For classification purposes, this gift set must be broken out by item and classified separately. The addition of the watch makes the set more than a set. A watch is not normally found in a manicure set, travel set, tool set, etc.

The wrist watch will be classified as follows: Wrist watch, pocket watch and other watches, including stop watches having no jewels or only one jewel in the movement: with strap, band or bracelet of textile material or of base metal whether or not gold or silver plated: with gold or silver plated case, Harmonized Tariff Schedule of the United States, 9102.11.10 at 44 cents each plus 6 percent ad valorem on the case plus 14 percent ad valorem on the strap, band or bracelet plus 5.3 percent ad valorem on the battery. Please note the above watch classification is based on a working watch being imported.

The scissors will be classified as follows: Scissors, tailors' shears and similar shears, and blades and other base metal parts thereof: Valued over $l.75 per dozen: Other, Harmonized Tariff Schedule of the United States, 8213.00.90, at 7.2 cents each plus 7.2 percent ad valorem.

The razor will be classified as follows: Razors: Harmonized Tariff Schedule of the United States 8212.10.0000 at 0.1 cent each plus 0.2 percent ad valorem.

The blades will be classified as follows: Safety Razor Blades: Single edge razor blades for shaving Harmonized Tariff Schedule of the United States 8212.20.0005, 0.1 cent each plus 0.4 percent ad valorem.

The nail clipper will be classified as follows: Other articles of cutlery: manicure or pedicure sets and instruments, nail clipper - Harmonized Tariff Schedule of the United States 8214.20.3000 at 4.8 percent ad valorem.

The mirror will be classified as follows: Glass mirrors whether or not framed: Framed, not over 929 cm2 in reflecting area Harmonized Tariff Schedule of the United States, 7009.92.l000, at 7.8 percent ad valorem.

The file and knife tool will be classified as follows: Both the file and knife are of equal importance, which means there is no essential character, and the classification will be of that item that appears last in the Tariff. Knives having other than fixed blades: Pen knives, pocket knives and other knives which have folding blades Harmonized Tariff Schedule of the United States, 8211.93.0030 at 3 cents each plus 5.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (l9 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 Melvyn Birnbaum at 212-466-5487.

Sincerely,

Robert B. Swierupski
Director,

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