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NY K88959




September 13, 2004

CLA-2-48:RR:NC:SP:234 K88959

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.90.8000; 7013.99.5000

Ms. Carol Jones
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of scented drawer liners (paper) and a glass jar from China.

Dear Ms. Jones:

In your letter dated August 20, 2004, you requested a tariff classification ruling on two items for which we had previously requested additional information. The two items are components of “Bath and Body Spa Gift Sets” (# NB 2716 and NB 3410). New York Ruling K88031 (July 28, 2004) provided the tariff classifications for all of the other components of those sets (which were held not to be eligible for tariff treatment as “goods put up in sets for retail sale”).

The first item, a sample of which has now been submitted, is a package of six scented drawer liners. Each drawer liner is a 41.9 cm x 55.9 cm rectangular sheet of scented, design-printed paper. Based on our examination of the sample, we are assuming that the paper is not coated, and that it weighs over 30 grams per square meter.

The applicable subheading for the scented drawer liners will be 4811.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper, surface decorated or printed, : other (than certain enumerated kinds): in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: weighing over 30 g/m2. The rate of duty will be Free.

The second item is identified in your letter as an “apothecary jar,” a sample of which has now been submitted. It is an empty glass jar designed for the storage of “bath and body” toiletries. Its unit cost is stated to be $0.92.

The applicable subheading for the glass jar will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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