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NY D81178




August 19, 1998

CLA-2-63:RR:NC:TA:352 D81178

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989; 4202.32.9550; 4823.90.6500; 3406.00.0000; 9505.10.2500

Ms. Evelyn P. Milling
Kmart Corp.
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of various holiday items packed as gift assortments from China.

Dear Ms. Milling:

In your letter dated August 7, 1998 you requested a classification ruling.

The submitted samples are two gift packs identified as "Holiday Gift Set Assortment" style numbers 9803A and 9803B. Style 9803A consists of hexagonal paperboard box measuring approximately 7" X 4" which has been covered with decorated coated paper. The box, described as a "train box", features a woven lining fabric and is the container for the balance of the articles in the assortment. The style 9803A assortment includes an oval trinket box made of paperboard covered with textile fabric. The trinket box is approximately 4.5 inches long and 3 inches wide at its widest point. Also in this assortment is a cylindrical candle measuring 2 inches in diameter and 2.75 inches in height and decorated with simulated pearls. In addition, this assortment features a picture frame said to be composed of resin and a small ornamental angel approximately 2.25 inches in length, made of a plastic material and featuring a textile string attached to its head to facilitate the hanging of the ornament. Since the articles in this assortment are not put up together to meet a particular need or carry out a specific activity, the assortment is not considered a set for classification under the Harmonized Tariff Schedules of the United States and are classified separately.

Style 9803B consists of hexagonal paperboard box measuring 7" X 4" which has been covered with decorated coated paper and is essentially identical to the "train box" in style 9803A except for the motif printed on the box. The box features a woven lining fabric and is the container for the balance of the articles in the assortment. These articles include a hexagonal trinket box made of paperboard covered with a flocked woven textile fabric. This box is approximately 4.5 inches wide and 3 inches in height and features a removable lid with a tassel attached to the lid. In addition, this assortment includes a star shaped candle 3 inches in width by two inches high, as well as, a lipstick container which features a paperboard structure covered with satin fabric which has been flocked creating a floral motif which covers a portion of the outside of the case. The lipstick case is 3.35 inches by 1 inch by 1 inch and has been fitted with a small mirror. The last item in this assortment is a small ornamental angel approximately 2.25 inches in length, made of a plastic material and featuring a textile string attached to its head to facilitate the hanging of the ornament. Since the articles in this assortment are not put up together to meet a particular need or carry out a specific activity, the assortment is not considered a set for classification under the Harmonized Tariff Schedules of the United States and are classified separately.

The applicable subheading for both hexagonal boxes (one from each assortment) made of paperboard and covered with paper including the fabric liners will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of paper pulp, paper, paperboard,..., other, other, of coated paper or paperboard, other. The duty rate will be 3.4 percent ad valorem.

The applicable subheading for both the round candle and the star shaped candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. The duty rate will be 1.2 percent ad valorem.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers,, spirals and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion the round candle is within the scope of this antidumping duty order.

The applicable subheading for both the trinket boxes made with paperboard and covered both inside and out with textile fabric (one from each assortment) will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles... other, other, other, other, other. The duty rate will be 7 percent ad valorem.

The applicable subheading for both hanging Christmas ornaments in the shape of angels will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other, other. The duty rate will be free.

The applicable subheading for the lipstick holder will be 4202.32.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic or of textile materials, with an outer surface of textile materials other, other, of man-made fibers. The duty rate will be 19 percent ad valorem.

The lipstick holder falls within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

You have not provided enough information for us to give you a ruling on the resin picture frame. Since polyresin or polystone is usually composed of plastic mixed with mineral substances such as calcium carbonate we need the following additional information before we can render a classification ruling on this item. Please provide the following information:

1. Provide a component breakdown detailing the generic name and relative weight of each plastic material and each mineral substance of other substances that form this product.

2. State whether the mineral substances in this product are evenly distributed throughout the mass of the item.

3. State whether the mineral substances in this product are derived from natural ground stone or from some other source.

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 Alan Tytelman at 212-466-5896.

Sincerely,

Robert B. Swierupski
Director,

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