CLA-2-78:RR:NC:N1:113 F86066
Ms. Mary Van der Vieren
Wal(Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716
RE: The tariff classification of a gift set from China
Dear Ms. Van der Vieren:
In your letter dated April 18, 2000, you requested a tariff classification ruling.
The sample you provided is WFSLP001, a 3-piece gift set. The set includes a silver-plated jewelry box and a silver-plated pomander with a sachet of potpourri. Both metal items are made of zinc.
The applicable subheading for the jewelry 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.
The applicable subheading for the pomander will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, plated with precious metal. The rate of duty will be 4.5 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 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division