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January 12, 1999

CLA-2-79:RR:NC:MM:113 D86090

CATEGORY: CLASSIFICATION

TARIFF NO.: 7907.00.1000

Ms. Irene Kwok
CDP Asia Ltd.
3/F California Tower
30-32 dÂ’Aguilar Street
Central, Hong Kong

RE: The tariff classification of a heart box from China

Dear Ms. Kwok:

In your letter dated December 18, 1998, you requested a tariff classification ruling.

The merchandise is a heart-shaped container with a hinged lid made of silver-plated zinc alloy. It measures 1 inch deep and 2.75 inches wide at its broadest point. You describe this article as a candleholder in your letter. In our opinion, the heart box is neither principally used nor specially dedicated as a candleholder. We consider it to be a general purpose household article having other possible uses, such as a trinket box.

The applicable subheading for the heart box will be 7907.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, articles of a type used for household, table or kitchen use. The rate of duty will be 3 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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Director

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