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

Ms. Christina Yun
M.Z. Berger and Company
29-76 Northern Blvd.
Long Island City, N.Y. 11101

RE: The tariff classification of mirrored compact with comb from China.

Dear Ms. Yun:

In your letter dated June 29, 2007 you requested a tariff classification ruling.

You have submitted a sample of the mirrored compact with comb which will be returned as requested. The heart shaped compact is made of plastic with a mirror attached to the inside. The compact is designed as a carrying case for the comb. The compact is specially shaped or fitted to contain the comb, is suitable for long-term use and will be entered with the comb. The essential character of the mirrored compact with comb is the comb.

The applicable subheading for the mirrored compact with comb will be 9615.11.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair slides and the like, Of hard rubber or plastics, Combs, Other”. The rate of duty will be 28.8 cents per gross plus 4.6% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division