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NY D81353




August 27, 1998

CLA-2-73:RR:NC:MM:113 D81353

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060; 3307.90.0000; 3406.00.0000; 6307.90.9989; 9505.10.2500

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

RE: The tariff classification of gift baskets from China

Dear Ms. Milling:

In your letter dated August 11, 1998, you requested a tariff classification ruling.

The merchandise consists of two styles of holiday gift basket assortments (item numbers 9801A and 9801B). Item number 9801A is a rectangular steel wire basket with fabric liner containing 3 mini pillows, 1 polyresin picture frame with potpourri, 1 candle in a polyresin candleholder, and 1 plastic angel ornament with attached string for hanging. The mini pillows measure 3 inches by 3 inches and are tied together by a ribbon made of metalized yarn. Two of the pillows are covered with velvet fabric, and the third with woven fabric consisting of both metallic and man-made fiber yarns. The candle is a tea light candle measuring approximately 1.5 inches in diameter. It rests inside a polyresin candleholder that measures 2 inches in diameter and resembles a woven basket with floral trim.

Item number 9801B is a rectangular steel wire basket with a fabric liner containing 1 fabric heart-shaped picture frame, 1 mirror box, 1 candle, 1 bag of potpourri, and 1 plastic angel ornament with attached string for hanging. The frame is covered with a decorative fabric having a complex weave characterized by a woven-in design using metalized yarns. The back of the frame is made from paperboard that has been covered with a woven textile fabric. The candle is a column candle approximately 2 inches high and 1.25 inches in diameter. It is decorated with gold beads and wrapped with plastic and a gold bow. Since neither gift assortment is designed to meet a particular need or carry out a specific activity, they are not considered sets for Customs tariff purposes and each item will be classified individually.

The applicable subheading for both steel baskets 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. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the pillows 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 rate of duty will be 7 percent ad valorem.

The applicable subheading for both angel ornaments 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 rate of duty will be free.

The applicable subheading for both candles and holder will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. The rate of duty 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, both candles are within the scope of this antidumping duty order.

The applicable subheading for the potpourri will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 percent ad valorem.

This product may be subject to the regulations of the United States Department of Agriculture. You may contact the USDA at 1201 Corbin Street, Elizabeth, New Jersey 07201.

We are unable to classify the picture frame without additional information. You describe the product as "polyresin". Does this item contain a mixture of plastics resin and another material, or pure plastics? If it consists of a mixture of plastics and another material, please indicate the precise chemical or geological name of this material (e.g., calcium carbonate), and also indicate how this material is derived. Is it derived from crushed or ground stone, a mineral source other than stone, or a synthetic chemical? Are the plastics resin and the other material (e.g., calcium carbonate) uniformly agglomerated throughout the body of the article? And lastly, please provide the percentage by weight of plastics and the percentage by weight of the other material in the article.

We also need additional information in order to classify the heart-shaped mirrored box. Please submit a breakdown by material and by value of each component of the product (cardboard, fabric, braid, mirror). Indicate the unit value at which this item is sold by the foreign firm to the American importer. Is the mirror made of glass or plastic? Identify the type of fabric and braid by name. And lastly, please submit any available advertising material or marketing literature showing how this mirrored box is used or marketed (e.g., mirrored vanity tray, etc.).

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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