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NY D81897




September 9, 1998

CLA-2-96:RR:NC:SP:233 D81897

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060; 6307.90.9989; 9615.11.4000; 9615.19.6000; 3406.00.0000

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

RE: The tariff classification of the "Holiday Gift Basket - Hair Accessories Assortment" from China.

Dear Ms. Milling:

In your letter dated August 25, 1998, you requested a tariff classification ruling.

The merchandise consists of two styles of the "Holiday Gift Basket - Hair Accessories Assortment" (styles #9802A and #9802B). Style #9802A is a rectangular steel wire basket with fabric liner containing 1 fabric covered heart-shaped picture frame, 1 fabric covered trinket box, 1 candle, 2 plastic stretch combs, 2 plastic horseshoe-shaped headbands, and 2 metal snap clips with flowers. The candle is a silver colored column candle approximately 2-1/2 inches high and 2 inches in diameter. It is decorated with a beaded design and wrapped with plastic and a silver bow. The essential character of the fabric covered heart-shaped picture frame and the fabric covered trinket box is the fabric.

Style #9802B is a rectangular steel wire basket with a fabric liner containing 1 resin picture frame, 1 candle, 1 plastic jaw hair clip, 2 hair sticks with plastic beads, and 1 plastic stretch comb with beaded trim. The candle is a white column candle approximately 2-1/2 inches high and 2 inches in diameter. It is decorated with a beaded design and wrapped with plastic and a blue bow. Since neither gift basket 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% ad valorem.

The applicable subheading for the fabric covered heart shaped picture frame and the fabric covered trinket box will be 6307.90.9989, HTS, which provides for other made up articles... other, other, other, other, other. The rate of duty will be 7% ad valorem.

The applicable subheading for the stretch combs, the headbands, the jaw hair clip, and the hair sticks will be 9615.11.4000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: other: not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3% ad valorem.

The applicable subheading for the snap clips will be 9615.19.6000, HTS, which provides for combs, hair-slides and the like: other: other. The rate of duty will be 11% ad valorem.

The applicable subheading for both candles will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be 1.2% 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 the antidumping duty order.

We are unable to classify the picture frame without additional information. You describe the product as "resin." Does this item contain a mixture of plastics resin and other 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 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.

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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