CLA-2-96:S:N:N8:344 805024

Mr. Thaddeus Gapinski
Port Brokers, Inc.
152-60 Rockaway Blvd.
Jamaica, NY 11434

RE: The tariff classification of a plastic comb and glass hand mirror from China. Dear Mr. Gapinski:

In your letter dated December 7, 1994, on behalf of Concept 3 Ltd., Hong Kong, you requested a tariff classification ruling.

You have submitted two samples. They are a plastic comb measuring 5 1/4" x 2" bearing the word "Lancome" with a logo of a long stemmed rose and a cosmetic hand mirror measuring approximately 5 1/4" x 2" in a plastic frame.

The applicable subheading for the plastic comb will be 9615.11.3000, Harmonized Tariff Schedule of United States (HTS), which provides for Other combs: Valued over $4.50 per gross. The rate of duty will be 28.8 cents/gross plus 4.6% ad valorem.

The applicable subheading for the glass hand mirror will be 7009.92.1000, HTS, which provides for Glass mirrors...Framed: Not over 929 cm2 in reflecting area. The rate of duty will be 7.8% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

- 2 -

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