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NY C89328


July 1, 1998

CLA-2-42:RR:NC:TA:341 C89328

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.31.6000

Ms. Lori Aldinger

Rite Aid Corporation

P.O. Box 3165

Harrisburg, PA 17105

RE: The tariff classification of a "Cigar Gift Set" from Taiwan.

Dear Ms. Aldinger:

In your letter dated June 19, 1998, you requested a tariff classification ruling for a "Cigar Gift Set".

The sample submitted, item 986899, described as an "Executive Cigar Gift Set", consists of a leather cigar case which can hold two cigars, a plastic and metal cigar cutter and a cigar pumper. The items are imported in a retail gift box as a set. For classification purposes the items are considered to be a set and will be classified accordingly. The cigar case imparts the essential character of the set. Your sample is being returned as you requested.

The applicable subheading for Item 986899, cigar case of leather with cigar cutter and pumper as a set, will be 4202.31.6000, 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 leather, of composition leather, or of patent leather, other. The rate of duty will be 8 percent ad valorem.

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 Kevin Gorman at 212-466-5893.

Sincerely,


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