Ms. Gina M. Wright
JAS Forwarding (USA), Inc.
11521 East Marginal Way South, Suite 120
Seattle, WA 98168
RE: The tariff classification of the “Buffy the Vampire Slayer Supernatural Defense Kit” from China.
Dear Ms. Wright:
In your letter dated December 22, 1999, on behalf of Dark Horse Comics, you requested a tariff classification ruling.
The submitted sample, the “Buffy the Vampire Slayer Supernatural Defense Kit,” is comprised of the following items:
1. one hard-covered book with comic drawings and text,
2. one gold toned base metal necklace with a crucifix pendant,
3. one silver toned metal Claddagh ring, and
4. one small bottle containing 100% silver flakes in water.
The items are packaged together in a box. The Buffy the Vampire Slayer Supernatural Defense Kit is not considered a set. The components do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate heading. Your sample is being retained for official purposes.
The applicable subheading for the book will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free.
The applicable subheading for the base metal necklace and ring will be 7117.19.9000, HTS, which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other: other. The rate of duty will be 11 percent ad valorem.
The applicable subheading for the bottle containing silver flakes in water will be 7106.91.1010, HTS, which provides for silver (including silver plated with gold or platinum), unwrought or in semimanufactured forms, or in powder form: other: unwrought: bullion and dore, bullion. The rate of duty will be free.
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 212-637-7061.
Robert B. Swierupski