CLA-2-85:RR:NC:N1:113 K86975

Ms. Stephanie Da Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a glue gun kit from China.

Dear Ms. Da Silva:

In your letter dated June 18, 2004, you requested a ruling on tariff classification.

The sample you provided is a Cut and Paste Kit containing a mini glue gun and glue sticks, craft scissors, and a retractable utility knife. The kit is in a nylon carrying case.

The applicable subheading for this product will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances, other. The general rate of duty will be 2.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division