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NY C86765




April 21, 1998

CLA-2-71:RR:NC:SP:233 C86765

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.19.9000; 4901.99.0092

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of the "Wish Box" from China.

Dear Mr. Hoffacker:

In your letter dated April 10, 1998, on behalf of Running Press, you requested a tariff classification ruling.

The submitted sample, the "Wish Box", consists of a hinged paperboard box with a latch closure. The box contains seven gold colored metal charms and a gold colored metal bracelet on one side, and a small 22-page staple-bound book entitled "The Wish Book" on the other side. The charms consist of an angel, a wishbone, a star, a four-leaf clover, a cat, a horseshoe, and a key, each with a ring attachment. The box is fitted to hold its contents. General Rules of Interpretation (GRI) 5(a) provides:

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 articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;

Since the box meets all the criteria set forth above, it is considered a container classifiable with its contents. Your sample is being returned as requested.

The applicable subheading for the gold colored metal charms and bracelet will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other: other. The rate of duty will be 11% ad valorem.

The applicable subheading for the book will be 4901.99.0092, HTS, which provides for other printed books containing 5 or more pages each, but not more than 48 pages each (excluding covers). 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 212-466-5739.

Sincerely,

Robert B. Swierupski

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