NY 866580: The tariff classification of a gift basket of assortedpersonal care items from Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 866580

                                   Sep 26, 1991



CLA-2-46:S:N:N1:230 866580  

CATEGORY:  Classification

TARIFF NO.: 4602.10.5000; 9615.11.3000; 9615.11.4000;
7009.92.1000; 9603.29.4000; 6805.30.5000; 3924.90.5000;
9616.20.0000; 9603.29.8000; 9603.21.0080

Mr. William J. Doherty
Liberty International, Inc.
140 Eastern Avenue
Chelsea, MA  02150

RE:  The tariff classification of a gift basket of assorted
personal care items from Taiwan.

Dear Mr. Doherty:

     In your letter which was received in our office on August
29, 1991, you requested a tariff classification ruling.  The
request was made on behalf of the importer Noymer Manufacturing
Company.   

     A sample of the product to be classified was submitted.  The
product is a gift basket containing assorted personal care items. 
The basket consists of bamboo sides interlaced and held together
with another unidentified material.  Packed for retail sale with
the basket are a loofah pad, a plastic comb, a hair clip, a
pumice sponge, a plastic framed mirror, a hair brush, a plastic
nail file, vinyl acetate toe separators, polystyrene applicators,
a facial brush and a toothbrush.  

     The gift basket consists of a selection of assorted personal
care items. In addition, the basket is a separate article not
related to the other items.  For tariff classification purposes,
the items are not classifiable as a set.  Each item is
classifiable separately.

     The applicable subheading for the loofah pad will be
4602.10.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of loofah.  The duty rate will
be 3 percent ad valorem.

     The applicable subheading for the comb will be 9615.11.3000,
HTS, which provides for combs, of plastics, valued over $4.50 per
gross.  The duty rate will be 28.8 cents per gross plus 4.6
percent ad valorem.


     The applicable subheading for the hair clip will be
9615.11.4000, HTS, which provides for combs, hair-slides and the
like, of hard rubber or plastics; other than combs, not set with
imitation pearls or imitation gemstones.  The duty rate will be
5.3 percent ad valorem.
     
     The applicable subheading for the mirror will be
7009.92.1000, HTS, which provides for glass mirrors, framed, not
over 929 square centimeters in reflecting area.  The duty rate
will be 7.8 percent ad valorem.

     The applicable subheading for the hair brush will be
9603.29.4000, HTS, which provides for toothbrushes, shaving
brushes, hair brushes, eyelash brushes, and other toilet brushes
for use on the person; other than toothbrushes, valued not over
40 cents each.  The duty rate will be 0.2 cent each plus 7
percent ad valorem.

     The nail file consists of an abrasive material glued to a
base of paper and plastic.  The applicable subheading for the
nail file will be 6805.30.5000, HTS, which provides for natural
or artificial abrasive powder or grain, on a base of textile
material, of paper, of paperboard or of other materials, whether
or not cut to shape or sewn or otherwise made up: on a base of
other materials.  The duty rate will be Free. 
     
     The applicable subheading for the tweezers and toe
separators will be 3924.90.5000, HTS, which provides for other
household and toilet articles, of plastics.  The duty rate will
be 3.4 percent ad valorem.

     The applicable subheading for the applicators will be
9616.20.0000, HTS, which provides for powder puffs and pads for
the application of cosmetics or toilet preparations.  The duty
rate will be 8.5 percent          ad valorem.    

     The applicable subheading for the facial brush will be
9603.29.8000, HTS, which provides for toothbrushes, shaving
brushes, hair brushes, eyelash brushes, and other toilet brushes
for use on the person; other than toothbrushes, valued over 40
cents each.  The duty rate will be 0.3 cent each plus 3.6 percent
ad valorem.

     The applicable subheading for the toothbrush will be
9603.21.0080, HTS, which provides for toothbrushes, other than
mechanical.  The duty rate will be 0.2 cent each plus 3.4 percent
ad valorem.

     Your inquiry does not provide enough information for us to
give a classification ruling on the basket or on the pumice
sponge.  Your request for a classification ruling for the basket
should include an identification of all components of the basket
and a breakdown by value of the components comprising the basket. 
Your request for a classification ruling for the pumice sponge
should include the composition of the pumice block indicating
what the base material is and specifying any abrasives, glass,
chemicals, etc., which are added to the base material.  In
addition, a description of how the ridges on the side of the
block are formed is required.  Are the ridges part of the mold or
are they formed after the block is made?

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

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                   Sincerely,


                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport